https://www.taxtmi.com/caselaws?id=2060 The Tribunal and High Court ruled in favor of the assessee in both issues. Regarding the double shift allowance on machinery additions, the Court held that the extra shift allowance should apply based on the number of days the concern worked double shift, not individual machinery. In the case of charging interest under sections 215 and 217(1A) simultaneously, the Court emphasized the specific situations each section applies to and supported the Tribunal's decision aligning with the Act and Board's instructions. en-us Tue, 05 Sep 2006 00:00:00 +0530 Sat, 02 Aug 2008 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2060 The Tribunal and High Court ruled in favor of the assessee in both issues. Regarding the double shift allowance on machinery additions, the Court held that the extra shift allowance should apply based on the number of days the concern worked double shift, not individual machinery. In the case of charging interest under sections 215 and 217(1A) simultaneously, the Court emphasized the specific situations each section applies to and supported the Tribunal's decision aligning with the Act and Board's instructions. Case-Laws Income Tax Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2060