https://www.taxtmi.com/caselaws?id=71164 The Tribunal dismissed the Department's appeal and partially allowed the assessee's cross objection, affirming the decisions on the production account addition, relief amount, and extra shift allowance calculation. The AAC's decision to uphold the addition in the production account and grant relief based on previous Tribunal decisions was upheld, with the Tribunal finding the relief amount justified. Additionally, the Tribunal supported the direction to calculate plant and machinery details for extra shift allowance, stating that the ACC had taken a reasonable view in the matter. en-us Sat, 15 Sep 1979 00:00:00 +0530 Thu, 21 Apr 2011 16:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71164 The Tribunal dismissed the Department's appeal and partially allowed the assessee's cross objection, affirming the decisions on the production account addition, relief amount, and extra shift allowance calculation. The AAC's decision to uphold the addition in the production account and grant relief based on previous Tribunal decisions was upheld, with the Tribunal finding the relief amount justified. Additionally, the Tribunal supported the direction to calculate plant and machinery details for extra shift allowance, stating that the ACC had taken a reasonable view in the matter. Case-Laws Income Tax Sat, 15 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71164