( 1 ) BY this Reference under Section 66 (1) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal has referred the following two questions to this Court, namely:--"i. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that extra shift depreciation allowance in the case of the assessee company must also be calculated with reference to the actual number of days on which the extra shifts had Worked during the previous years to the assessment years 1958-59 and 1959-602

( 2 ) WHETHER on the facts and in the circumstances of the case, the Tribunal was right in holding that the contribution of Rs. 19,220/- made by the assessee company towards road development was a capital expenditure and as such not admissible as an expenditure in computing its business income for the assessment year 1959-60?"2. The assessee is a company deriving income from certain sugar Mills in the Uttar Pradesh. The assessment years involved are 1958-59 and 1959-60, the corresponding previous years being the years ending on the 31st October, 1957 and the 31st October 1958 respectively. For both these years the assessee company claimed extra shi