https://www.taxtmi.com/caselaws?id=10695 The High Court ruled in favor of the assessee, allowing the claim for extra-shift allowance on leased machinery. The court relied on a Supreme Court decision affirming that leasing out machinery entitles the assessee to claim such allowance. Despite the Commissioner's exercise of jurisdiction under section 263 being indirectly acknowledged, the focus of the judgment was on the entitlement issue, leading to the overturning of the Tribunal's denial of the allowance. en-us Mon, 17 Jan 2005 00:00:00 +0530 Tue, 21 Jul 2009 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10695 The High Court ruled in favor of the assessee, allowing the claim for extra-shift allowance on leased machinery. The court relied on a Supreme Court decision affirming that leasing out machinery entitles the assessee to claim such allowance. Despite the Commissioner's exercise of jurisdiction under section 263 being indirectly acknowledged, the focus of the judgment was on the entitlement issue, leading to the overturning of the Tribunal's denial of the allowance. Case-Laws Income Tax Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10695