https://www.taxtmi.com/caselaws?id=60767 The appeals for the assessment years 1981-82 to 1983-84 were allowed, as the Tribunal held that the extra shift depreciation allowance on ice manufacturing plant and machinery was rightly granted and the withdrawal by the ITO was not justified. The appeal for the assessment year 1984-85 was allowed, as the cold storage chamber was considered eligible for extra shift depreciation allowance. For the assessment years 1985-86 to 1987-88, the investment allowance on the cold storage chamber was disallowed, but the extra shift depreciation allowance was allowed. Additionally, a disallowance under "general charges" for 1985-86 was deleted, and an addition to the trading account for 1987-88 was reduced, granting relief to the assessee. en-us Tue, 16 Mar 1993 00:00:00 +0530 Fri, 07 Jan 2011 19:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60767 The appeals for the assessment years 1981-82 to 1983-84 were allowed, as the Tribunal held that the extra shift depreciation allowance on ice manufacturing plant and machinery was rightly granted and the withdrawal by the ITO was not justified. The appeal for the assessment year 1984-85 was allowed, as the cold storage chamber was considered eligible for extra shift depreciation allowance. For the assessment years 1985-86 to 1987-88, the investment allowance on the cold storage chamber was disallowed, but the extra shift depreciation allowance was allowed. Additionally, a disallowance under "general charges" for 1985-86 was deleted, and an addition to the trading account for 1987-88 was reduced, granting relief to the assessee. Case-Laws Income Tax Tue, 16 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60767