Extra shift allowance allowed for new machinery used in double and triple shifts, following the Supreme Court's prior reasoning.

Extra shift allowance was held admissible for machinery added during the previous year for assessment year 1970-71 where the allowance claim was based on double and triple shifts worked by the concern. Applying its earlier decision in connected matters on the same issue, the Supreme Court answered the referred question in the assessee's favour and against the Revenue, holding that the assessee was entitled to the allowance.

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Issues: Whether extra shift allowance was admissible in respect of machinery added during the previous year relevant to the assessment year 1970-71 on the basis of double and triple shifts worked by the entire concern.

Analysis: The question had been answered against the assessee by the High Court, but the present appeal was governed by the court's decision on a similar question in connected matters, where the issue had been decided in favour of the assessee. On the same reasoning, the question referred had to be answered in the affirmative.

Conclusion: The assessee was entitled to extra shift allowance and the answer to the referred question was in favour of the assessee and against the Revenue.

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