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8.3 The appellant has also relied on the following case laws:

(i) TRF Ltd v/s CIT (Jharkhand HC) 164 taxman 536)
(ii) CIT v/s Radha Machinery Export (Allahabad HC (283 ITR 185).
(iii) ACIT v/s Investment Trust of India Limited (ITAT Madras) 62 (TTJ 763) 8.4 I have considered the facts of the case. As per the provisions of section 32(1)(ila) additional depreciation is allowable in case of new machinery or plant (other than ships and aircraft) subject to fulfillment of certain conditions. As per the New Appendix-1, of the Income Tax Rules, machinery and plant forms part of item no. III of block assets in Part A. Computers including computer software fall within entry at Sr. No. (5). 8.5 The provisions of section 32 make it clear that ships and aircraft shall not be eligible for additional depreciation, even if they happened to be new machinery or plant. Considering the sequence of items in machinery and plant at new Appendix-1, I am of the view that the appellant is eligible for additional depreciation on computers, if they are used in the businesses specified therein. The perusal of the depreciation chart filed by the appellant shows that the appellant has acquired computers (including software) of Rs. 45.84 crores (greater than 180 days) and Rs. 98.89 crores (less than 180 days). Out of this additional depreciation has been claimed in respect of small part of such computers which according to the appellant have been used in manufacturing. Additional depreciation has been claimed to the sum of Rs. 3.38 crores only. In my view, the claim of the appellant has force. Accordingly, this claim of the appellant is allowed. It is however ever clarified that the appellant shall not be entitled to double benefit of depreciation in any other year."