1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Supreme Court Upholds Assessee's Win on Investment & Extra Shift Allowance</h1> The SC upheld the HC's decision in favor of the assessee on investment and extra shift allowance. Revenue's appeal was dismissed citing precedent. - ... Held that mere fact that the machinery had not been used by the assessee for undertaking any manufacturing of its own could not be a ground for denying investment allowance to the assessee - held that tribunal was right in extra shift allowance on the ground that it did not matter whether the assessee who had used the machinery in double shift in one of its own concerns or whether it was the lessee who had used the machinery in double shift in his own concern The Supreme Court upheld the High Court's decision in favor of the assessee regarding investment allowance and extra shift allowance. The appeal by the Revenue was dismissed based on precedent set by a previous judgment.
TaxTMI 
TaxTMI 
