THIS JUDGMENT DELIVERED BY:ARSHAD SIRAJ MEMON, J.-This Income Tax Appeal arises out of the order passed by Income Tax Appellate Tribunal in I.T.A. No.2347/KB-91 assessment year, 1990-1991 dated 6-6-1998. By order of this Court dated 4-4-2006, the following questions had been admitted for regular hearing:--"Whether on the facts and in the circumstances of this case the learned Income Tax Appellate Tribunal was justified in holding that the triple shift allowance is to be allowed for the whole year, irrespective of number of days for which the machinery is used for production purposes or put to operation, when the law clearly put restriction and it was a condition allowance?""Whether on the facts and in the circumstances of this case the learned Income Tax Appellate Tribunal has correctly applied the provisions of rule 3 of the Third Schedule to the Income Tax Ordinance, 1979 that the depreciation is to be allowed for whole year and not on the basis of number of days for which the machin...