9911796707
TMI Blog1999 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... eference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion at the instance of the Revenue : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that extra-shift allowance of depreciation is allowable on data processing computer system?" The rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal carried to the Income-tax Appellate Tribunal by the Revenue, the Income-tax Appellate Tribunal held following its earlier decision that the extra-shift allowance on data processing computer machine is allowable and hence no interference was called for with the order of the Commissioner of Income-tax (Appeals). It is against this background that the present reference is made to this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been further classified for the purpose of depreciation and different rates of depreciation have been prescribed for different classes of plant and machinery. So far as computers are concerned, special rates have been prescribed in entry C(3) of sub-item (ii) of Category III. The said entry reads thus : Class of assets Rate of depreciation C(3) Data processing machines including 20 computers (N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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..." Considering these provisions the court observed that no extra-shift allowance was allowable in respect of any item of plant and machinery which has been specifically excepted by inscription of the letters N. E. S. A. against it in sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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