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<h1>Supreme Court grants Revenue's application on Income-tax Act sections</h1> The Supreme Court allowed the Revenue's application under section 256(2) of the Income-tax Act, 1961, regarding extra-shift allowance and investment ... Whether Tribunal was right in law in holding that the assessee had claimed extra-shift allowance on computer only and not on data processing machines and computer is eligible for extra-shift allowance - Whether Tribunal was right in law in holding that the assessee is entitled to investment allowance on data processing machine/computer even though the assessee is not engaged in any of the activities mentioned in section 32A(2) - application of the Revenue u/s 256(2) is allowed The Supreme Court allowed the Revenue's application under section 256(2) of the Income-tax Act, 1961, regarding extra-shift allowance and investment allowance on data processing machines/computers. The High Court is directed to consider the questions raised for a decision. The appeal is allowed, and the order under appeal is set aside. The Tribunal will refer the questions to the High Court.
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