https://www.taxtmi.com/caselaws?id=14539 The court ruled against the assessee, denying the investment allowance on jeeps and motor cycles, extra shift allowance on building and furniture, and relief under section 35C of the Income-tax Act, 1961. The Tribunal allowed the investment allowance for jeeps and motor cycles, considering them essential for supervising the tea estate. However, the extra shift allowance on building and furniture was disallowed as it lacked provision in the relevant rules. The claim for relief under section 35C was also rejected, as the facilities provided were for the assessee's own benefit, not to a distinct person. en-us Tue, 25 Apr 2000 00:00:00 +0530 Fri, 17 Jul 2009 11:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14539 The court ruled against the assessee, denying the investment allowance on jeeps and motor cycles, extra shift allowance on building and furniture, and relief under section 35C of the Income-tax Act, 1961. The Tribunal allowed the investment allowance for jeeps and motor cycles, considering them essential for supervising the tea estate. However, the extra shift allowance on building and furniture was disallowed as it lacked provision in the relevant rules. The claim for relief under section 35C was also rejected, as the facilities provided were for the assessee's own benefit, not to a distinct person. Case-Laws Income Tax Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14539