https://www.taxtmi.com/caselaws?id=37521 Extra shift allowance was allowed for wiring used to energise electrical machinery because it did not fall within the depreciation entry for wiring and fittings of electric light and fan installations. The relevant classification depended on the actual function of the wiring, and the assessee succeeded on this issue. Cycle manufacture works was held to include not only manufacture of complete cycles but also manufacture of substantial cycle parts, such as rims and wheels. On that basis, the general machinery used for that activity qualified for depreciation at the applicable rate, and the assessee again succeeded. en-us Sat, 04 Feb 1978 00:00:00 +0530 Tue, 30 Mar 2010 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37521 Extra shift allowance was allowed for wiring used to energise electrical machinery because it did not fall within the depreciation entry for wiring and fittings of electric light and fan installations. The relevant classification depended on the actual function of the wiring, and the assessee succeeded on this issue. Cycle manufacture works was held to include not only manufacture of complete cycles but also manufacture of substantial cycle parts, such as rims and wheels. On that basis, the general machinery used for that activity qualified for depreciation at the applicable rate, and the assessee again succeeded. Case-Laws Income Tax Sat, 04 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37521