https://www.taxtmi.com/caselaws?id=61316 Extra shift allowance under the depreciation schedule had to be computed machinery-wise, not on a concern-wide basis. The schedule created a separate regime for extra shift benefit and expressly excluded certain machinery as NESA, so the allowance applied only to eligible machines that actually worked extra shifts. A Board circular could not be read as granting a blanket allowance for the whole year irrespective of each machine's eligibility or period of extra shift use, because that would nullify the NESA exclusions and produce an anomalous result. The view in South India Viscose Ltd. was adopted as correctly stating the law. en-us Tue, 21 Aug 1984 00:00:00 +0530 Wed, 12 Jan 2011 11:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61316 Extra shift allowance under the depreciation schedule had to be computed machinery-wise, not on a concern-wide basis. The schedule created a separate regime for extra shift benefit and expressly excluded certain machinery as NESA, so the allowance applied only to eligible machines that actually worked extra shifts. A Board circular could not be read as granting a blanket allowance for the whole year irrespective of each machine's eligibility or period of extra shift use, because that would nullify the NESA exclusions and produce an anomalous result. The view in South India Viscose Ltd. was adopted as correctly stating the law. Case-Laws Income Tax Tue, 21 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61316