https://www.taxtmi.com/caselaws?id=64417 The Tribunal ruled in favor of the assessee on both major issues, allowing the change in the accounting method for export incentives on deemed exports and upholding the claim for extra shift allowance based on the CBDT circular. The Tribunal emphasized the bona fide nature of the accounting change and the applicability of the beneficial circular for extra shift allowance. en-us Mon, 29 Apr 1985 00:00:00 +0530 Mon, 07 Feb 2011 17:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64417 The Tribunal ruled in favor of the assessee on both major issues, allowing the change in the accounting method for export incentives on deemed exports and upholding the claim for extra shift allowance based on the CBDT circular. The Tribunal emphasized the bona fide nature of the accounting change and the applicability of the beneficial circular for extra shift allowance. Case-Laws Income Tax Mon, 29 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64417