https://www.taxtmi.com/caselaws?id=64405 The Tribunal ruled in favor of the assessee, quashing the IAC (Assessment)'s order under section 154 and allowing the full extra shift allowance (ESA) claim for the 5-ton electric arc furnace. The judgment highlighted the significance of considering the overall concern rather than individual machinery operation days when calculating ESA, emphasizing the debatable nature of the issue and citing relevant precedents supporting the assessee's position. en-us Wed, 18 Jan 1984 00:00:00 +0530 Mon, 07 Feb 2011 16:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64405 The Tribunal ruled in favor of the assessee, quashing the IAC (Assessment)'s order under section 154 and allowing the full extra shift allowance (ESA) claim for the 5-ton electric arc furnace. The judgment highlighted the significance of considering the overall concern rather than individual machinery operation days when calculating ESA, emphasizing the debatable nature of the issue and citing relevant precedents supporting the assessee's position. Case-Laws Income Tax Wed, 18 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64405