1993 (5) TMI 18 - HC - Income Tax

Summary

The High Court of Allahabad ruled in favor of the assessee regarding the entitlement to triple-shift allowance for a generator for the assessment years 1978-79 and 1981-82. The court held that the generator did not qualify as "electrical machinery" and was eligible for the extra shift allowance. The decision was based on the absence of an in-built motor operated by electricity in the generator. The judgment was in agreement with a similar decision by the Madras High Court.