https://www.taxtmi.com/caselaws?id=260757 The reduction plant was deemed an integral part of the factory by the Tribunal and High Court, entitling the respondent-assessee to extra shift allowance per the CBDT circular. The Supreme Court's ruling in South India Viscose Ltd. Vs. CIT confirmed that the allowance should be based on total extra shift days of the factory, not individual plants. Consequently, the respondent prevailed on both issues, securing the entitlement to extra shift allowance for the reduction plant, as per the circular, with the High Court ruling in their favor and disposing of the reference application without costs. en-us Fri, 12 Jun 2015 00:00:00 +0530 Tue, 23 Jun 2015 07:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260757 The reduction plant was deemed an integral part of the factory by the Tribunal and High Court, entitling the respondent-assessee to extra shift allowance per the CBDT circular. The Supreme Court's ruling in South India Viscose Ltd. Vs. CIT confirmed that the allowance should be based on total extra shift days of the factory, not individual plants. Consequently, the respondent prevailed on both issues, securing the entitlement to extra shift allowance for the reduction plant, as per the circular, with the High Court ruling in their favor and disposing of the reference application without costs. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260757