https://www.taxtmi.com/caselaws?id=69137 Extra shift allowance was to be computed with reference to the concern as a whole, not separately for each individual machine, where the applicable CBDT circular adopted a simplified and beneficial method of calculation. The circular was stated to be binding on the Revenue as a concession against the rigour of the statute, and contrary judicial decisions did not displace it so long as the circular remained in force. A later CBDT instruction was also described as continuing the same approach despite the Revenue's reliance on court decisions, and the assessee's method of computation was accepted. en-us Wed, 26 Aug 1987 00:00:00 +0530 Tue, 05 Apr 2011 13:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69137 Extra shift allowance was to be computed with reference to the concern as a whole, not separately for each individual machine, where the applicable CBDT circular adopted a simplified and beneficial method of calculation. The circular was stated to be binding on the Revenue as a concession against the rigour of the statute, and contrary judicial decisions did not displace it so long as the circular remained in force. A later CBDT instruction was also described as continuing the same approach despite the Revenue's reliance on court decisions, and the assessee's method of computation was accepted. Case-Laws Income Tax Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69137