https://www.taxtmi.com/caselaws?id=5607 Extra shift allowance was held admissible for machinery added during the previous year for assessment year 1970-71 where the allowance claim was based on double and triple shifts worked by the concern. Applying its earlier decision in connected matters on the same issue, the Supreme Court answered the referred question in the assessee's favour and against the Revenue, holding that the assessee was entitled to the allowance. en-us Wed, 09 Jul 1997 00:00:00 +0530 Sat, 01 Sep 2018 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5607 Extra shift allowance was held admissible for machinery added during the previous year for assessment year 1970-71 where the allowance claim was based on double and triple shifts worked by the concern. Applying its earlier decision in connected matters on the same issue, the Supreme Court answered the referred question in the assessee's favour and against the Revenue, holding that the assessee was entitled to the allowance. Case-Laws Income Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5607