2002 (6) TMI 31

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..... llowance in respect of the plant and machinery used in the lodging section?" - We answer the question referred in favour of the assessee and against the Revenue
Judge(s) : V. S. SIRPURKAR., N. V. BALASUBRAMANIAN. JUDGMENT The judgment of the court was delivered by V.S. SIRPURKAR J.-The assessee is a hotel. The question referred to us as per learned senior counsel is as under: "Whether, on .....

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..... e is that an approved hotel--(the appellant is admittedly running an approved hotel)--is entitled only to the depreciation allowance provided by sub-item (iii) and not to the extra shift depreciation allowance provided by sub-item (iv). The contention is that an approved hotel is not entitled to both the said allowances simultaneously and that it is entitled only to the extra depreciation allowanc .....

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