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Section 32 of the Income-tax Act, 1961 - Depreciation - Extra shift allowance - Whether assessee company was entitled to extra shifts depreciation allowance in respect of machineries which worked on triple shift even though other machinery or plant did not work on triple shift - Held, yes FACTS The assessee-company had worked only certain machineries (and not all the machineries) in order to run the third shift. The assessee claimed extra shift depreciation allowance in respect of only those machineries which were so used. The revenue held that the extra shift depreciation allowance could not be claimed at all unless all the machineries were worked. The Tribunal held that the claim of the assessee for extra shift depreciation allowance in respect of the machineries which worked on triple shift was allowable even though the other machinery or plant did not work on triple shift. On reference: HELD The view taken by the Tribunal understandably was that since only some of the machineries were worked in the course of third shift, the assessee could claim extra shift depreciation allowance in respect of those machineries only. It would be illogical to hold that extra shift depreciation allowance could be claimed in respect of all the machineries or none, irrespective of whether only some machineries are used or all. No other view was possible. Note: The case was decided in favour of the assessee. S.N. Shelat and R.P. Bhatt, for the Applicant. K.C. Patel, for the Respondent. JUDGMENT M.P. Thakkar, J.-An impossible argument was advanced before the Income-tax Appellate Tribunal on behalf of the Revenue, which naturally the Tribunal turned down. Thereupon the Revenue applied for a reference being made to this court and the following question has been referred to us: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that under section 32(1)(ii) of the Income-tax Act, 1961, read with rule 5 of the Income-tax Rules, 1962 (as the…

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