https://www.taxtmi.com/caselaws?id=36600 The court ruled that the extra shift depreciation allowance for seasonal factories should be calculated in proportion to the number of days the machinery or plant was used, rather than being equal to the full amount of normal depreciation. The court determined that the method of calculation specified in Appendix I, Part I, of the Income-tax Rules, 1962, should be applied uniformly to all concerns, including seasonal factories. As a result, the court decided in favor of the department and against the assessee, with no order as to costs. en-us Mon, 07 Jul 1980 00:00:00 +0530 Tue, 23 Mar 2010 13:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36600 The court ruled that the extra shift depreciation allowance for seasonal factories should be calculated in proportion to the number of days the machinery or plant was used, rather than being equal to the full amount of normal depreciation. The court determined that the method of calculation specified in Appendix I, Part I, of the Income-tax Rules, 1962, should be applied uniformly to all concerns, including seasonal factories. As a result, the court decided in favor of the department and against the assessee, with no order as to costs. Case-Laws Income Tax Mon, 07 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36600