1993 (5) TMI 18

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..... uage have been referred by the Income-tax Appellate Tribunal for the opinion of this court for the assessment years 1978-79 and 1981-82. For the sake of convenience, the question as referred in the reference relating to the assessment year 1978-79 is reproduced below : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the a .....

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..... Income-tax Officer himself allowed normal depreciation on the generator to the assessee, but denied extra shift allowance on that for the reason that the same constituted "electrical machinery". The question for consideration is whether the generator owned by the assessee constituted "electrical machinery", which is not entitled to extra shift allowance. The assessee then went up in appeal and th .....

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..... the electric motor, then it would be electrical machinery. The Madras High Court further observed that, for instance, a mono-bloc, which is worked electrically with the aid of the in-built motor, is electrical machinery. So it is laid down by the said court that, if the machinery has an in-built motor and operates electrically, then the same would be electrical machinery. We are in respectful agre .....

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