https://www.taxtmi.com/caselaws?id=13239 The Court upheld the Tribunal's decision on investment allowance for switchboards and electric machinery, allowed extra shift allowances calculation, clarified sales tax liability as business loss, favored the assessee on disputed electricity charges liability, and decided not to disallow expenses due to the small amount and previous court observations. The reference was disposed of accordingly. en-us Wed, 26 Apr 2006 00:00:00 +0530 Wed, 27 May 2009 15:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13239 The Court upheld the Tribunal's decision on investment allowance for switchboards and electric machinery, allowed extra shift allowances calculation, clarified sales tax liability as business loss, favored the assessee on disputed electricity charges liability, and decided not to disallow expenses due to the small amount and previous court observations. The reference was disposed of accordingly. Case-Laws Income Tax Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13239