https://www.taxtmi.com/circulars?id=9456 The Appendix exclusion of extra shift allowance for listed electrical machinery must be read ejusdem generis to apply only to stationary, non-rotating electrical plant; generators, motors and centrifugal pumps are rotary machines and therefore qualify for extra shift allowance. Revenue Audit accepted this construction after technical consultation and instructed dropping outstanding objections. en-us Wed, 03 Feb 1982 00:00:00 +0530 Mon, 06 Jun 2011 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9456 The Appendix exclusion of extra shift allowance for listed electrical machinery must be read ejusdem generis to apply only to stationary, non-rotating electrical plant; generators, motors and centrifugal pumps are rotary machines and therefore qualify for extra shift allowance. Revenue Audit accepted this construction after technical consultation and instructed dropping outstanding objections. Circulars Income Tax Wed, 03 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9456