https://www.taxtmi.com/circulars?id=9594 The Board directs that extra shift allowance for plant and machinery be calculated with reference to the working of each factory as a whole, not by determining the number of days each individual machine or plant worked extra shifts; where a concern has multiple factories, the allowance is to be regulated separately for each factory to simplify calculation and administration. en-us Tue, 26 Feb 1985 00:00:00 +0530 Tue, 07 Jun 2011 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9594 The Board directs that extra shift allowance for plant and machinery be calculated with reference to the working of each factory as a whole, not by determining the number of days each individual machine or plant worked extra shifts; where a concern has multiple factories, the allowance is to be regulated separately for each factory to simplify calculation and administration. Circulars Income Tax Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9594