https://www.taxtmi.com/caselaws?id=15871 The High Court of Madras ruled against the assessee regarding the deductibility of payments related to additional sales tax for a specific year, emphasizing that liabilities must be settled in the same year to claim a deduction. However, the court favored the assessee in granting extra shift allowance for plant and machinery based on the number of days worked, following established legal principles and precedents. The judgment highlighted the importance of actual payment and timing of liability accrual in determining deductibility, ultimately siding with the Revenue on sales tax deductions and with the assessee on shift allowance. en-us Tue, 10 Feb 1998 00:00:00 +0530 Sat, 29 Aug 2009 16:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15871 The High Court of Madras ruled against the assessee regarding the deductibility of payments related to additional sales tax for a specific year, emphasizing that liabilities must be settled in the same year to claim a deduction. However, the court favored the assessee in granting extra shift allowance for plant and machinery based on the number of days worked, following established legal principles and precedents. The judgment highlighted the importance of actual payment and timing of liability accrual in determining deductibility, ultimately siding with the Revenue on sales tax deductions and with the assessee on shift allowance. Case-Laws Income Tax Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15871