https://www.taxtmi.com/caselaws?id=69850 Departmental circulars on extra shift allowance bind officers where a concern as a whole worked double or triple shifts, and the allowance was upheld without machine-wise counting. Payments made under a binding settlement with workers, even if described as incentive or ex gratia and paid over bonus, were treated as deductible business expenditure because they arose from a binding labour obligation. Damages for delayed Employees State Insurance remittance were allowed as revenue deduction where the delay was explained and the amount was not in substance a penalty. Interest for delayed assessment completion could be reduced on the statutory scheme, and the appellate authority could require the assessing officer to consider relief. en-us Thu, 26 Jul 1984 00:00:00 +0530 Tue, 12 Apr 2011 13:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69850 Departmental circulars on extra shift allowance bind officers where a concern as a whole worked double or triple shifts, and the allowance was upheld without machine-wise counting. Payments made under a binding settlement with workers, even if described as incentive or ex gratia and paid over bonus, were treated as deductible business expenditure because they arose from a binding labour obligation. Damages for delayed Employees State Insurance remittance were allowed as revenue deduction where the delay was explained and the amount was not in substance a penalty. Interest for delayed assessment completion could be reduced on the statutory scheme, and the appellate authority could require the assessing officer to consider relief. Case-Laws Income Tax Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69850