https://www.taxtmi.com/caselaws?id=55160 The Tribunal upheld the claim for depreciation on technical know-how in book form for a Dextrose plant but denied the claim for extra shift allowance (ESA) on the same know-how. While the book form of know-how was considered a plant for depreciation purposes, it was deemed ineligible for ESA due to the lack of wear and tear akin to machinery or plant. The Tribunal distinguished obsolescence from wear and tear, concluding that the technical know-how in book form did not meet the criteria for ESA. As a result, the decision of the Commissioner (Appeals) was reversed, and the Income Tax Officer's decision was reinstated. en-us Fri, 03 Jun 1983 00:00:00 +0530 Wed, 24 Nov 2010 11:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55160 The Tribunal upheld the claim for depreciation on technical know-how in book form for a Dextrose plant but denied the claim for extra shift allowance (ESA) on the same know-how. While the book form of know-how was considered a plant for depreciation purposes, it was deemed ineligible for ESA due to the lack of wear and tear akin to machinery or plant. The Tribunal distinguished obsolescence from wear and tear, concluding that the technical know-how in book form did not meet the criteria for ESA. As a result, the decision of the Commissioner (Appeals) was reversed, and the Income Tax Officer's decision was reinstated. Case-Laws Income Tax Fri, 03 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55160