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of <h1>High Court rules in favor of assessee in income tax reassessment case, addressing extra shift allowance and development rebate.</h1> <h3>Commissioner Of Income-Tax Versus Alagappa Cotton Mills</h3> The High Court of Madras ruled in favor of the assessee in a case involving income tax reassessment. The court decided in favor of the assessee on the ... Depreciation, Extra Shift Allowance, Developement Rebate, Higher Rate Of Rebate The High Court of Madras considered three questions of law in a case related to income tax reassessment. The court ruled in favor of the assessee on the issues of extra shift allowance and development rebate. The court cited relevant precedents in its judgment. The first question regarding the jurisdiction of the Income-tax Officer was not answered as the other two questions were resolved in favor of the assessee.
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