Provisions relating to the extra allowance of depreciation in respect of concerns which work double shift or triple shift are often being misapplied.

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....tra allowance of depreciation in respect of concerns which work double shift or triple shift are often being misapplied. For avoiding errors in this respect, the relevant provisions are being restated and clarified below:- (1) The allowance is in addition to the normal allowance of depreciation. (2) It can be allowed only when the assessee has claimed and proved to the satisfaction of the I.T. O....

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....tion. X ------------------------------ the normal number of working days in the 'previous year'. (a) Specified normal rate of the days of triple shift work depreciation X ------------------------------ the normal number of working days in the 'previous year'. (b) The "normal" number of working days in a 'previous year' for the purpose of determining the extra allowance for double/triple shi....