1996 (9) TMI 113

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....ance of extra-shift allowance under the Income-tax Rules, 1962, the Tribunal was justified in law in holding that data processing machine, central air-conditioning plant and air-conditioners are entitled to extra-shift allowance though the words NESA (No Extra Shift Allowance) are inscribed against such of the above machinery or plant in the said Rules ? " Under rule 5 of the Income-tax Rules, 1962, an assessee is entitled to claim depreciation allowance in respect of depreciation of buildings, machinery, plant or furniture as may be included at the percentages specified in the second column of the Table in Part I of Appendix I to the 1962 Rules on the actual cost or, as the case may be, the written down value of such assets aforesaid fo....

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....act of the illustration forming part of item III, sub-item (iv) in Part I of Appendix I may be reproduced to indicate the clear intention about the disallowance and non-provision of the extra-shift allowance. The extract reads as under : " The extra-shift allowance shall not be allowed in respect of any item of machinery or plant which has been specifically excepted by inscription of the letters 'N.E.S.A.' (meaning 'No Extra Shift Allowance') against it in sub-item (ii) above and also in respect of the following items of machinery and plant to which the general rate of depreciation of ten per cent. applies,---...." While going through the various items contained in Part I, we find that against the items of data processing machines, ai....

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....ion. Whereas sub-item (iv) providing or the grant of extra-shift allowance is a general provision, the illustration forming an integral part of the same clause is a special and specific provision which prohibits and debars the grant of extra-shift allowance in respect of some specified items of plant and machinery against whose names the inscription NESA is found mentioned in the Table. In other words, it can be also said that the Legislature took away the concession of the grant of extra-shift allowance in sub-item (iv) itself by expressly and specifically excluding certain items of plant and machinery, even while it allowed this concession to certain other items. Thus reading the two together, i.e., the illustration and item (III), sub-it....