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2008 (6) TMI 363 - HC - Income TaxDepreciation - poultry sheds and water lines for sheds as `plant' for the purposes of depreciation allowance and investment allowance under the Income-tax Act – Building specifically designed to further the cause of manufacture or production is plant – entitled for depreciation and investment allowance Extra shift allowance has to be calculated not in respect of any particular item or machinery which has been used for double shift or triple shift. - If it is shown that any portion of the has worked extra shift then the benefit is available in respect of the entire plant except the items of machinery or plant against which the letters N. E. S. A. are inscribed in sub-item (ii) of the Table in Part I of Appendix I or those which have been specifically excluded from the grant of extra shift depreciation allowance
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