2002 (6) TMI 31

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..... ed to us as per learned senior counsel is as under: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the claim for extra shift allowance in respect of the plant and machinery used in the lodging section?" The Tribunal had taken a view that the benefit of the allowance could not be given to the hotel as the hotel could not be said to be wor .....

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..... ly and that it is entitled only to the extra depreciation allowance in sub-item (iii), but not to extra shift allowance in sub-item (iv). It is not possible to agree. The depreciation is allowed on machinery and plant and not with reference to the nature or character of the activity carried on in the premises where the said machinery is installed. Indeed, prior to April 1, 1970, there was no refer .....

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