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of <h1>High Court orders reevaluation of case on shift allowance and machinery depreciation.</h1> The High Court of Allahabad directed the Tribunal to reevaluate a case concerning extra shift allowance and machinery depreciation, allowing both parties ... - The High Court of Allahabad requested the Tribunal to reconsider the case regarding extra shift allowance and machinery depreciation based on further evidence, following the judgment in Saraswati Industrial Syndicate Ltd. v. CIT (1999) 237 ITR 11. The Tribunal was instructed to allow both parties to produce additional evidence and then decide on the entitlement to depreciation at a higher rate.
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