https://www.taxtmi.com/caselaws?id=16539 Extra shift allowance is computed by reference to the concern's actual double or triple shift working, not by tracking each individual machine or item of plant, and the Tribunal's plant-wide approach was affirmed. Cotton yarn manufacturing also qualifies for the higher rate of development rebate where the governing schedule permits it, so the claim could not be denied on the ground that cotton yarn was outside item 32 of the Fifth Schedule. The reference was answered on the merits in favour of the assessee. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 08 Sep 2009 13:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16539 Extra shift allowance is computed by reference to the concern's actual double or triple shift working, not by tracking each individual machine or item of plant, and the Tribunal's plant-wide approach was affirmed. Cotton yarn manufacturing also qualifies for the higher rate of development rebate where the governing schedule permits it, so the claim could not be denied on the ground that cotton yarn was outside item 32 of the Fifth Schedule. The reference was answered on the merits in favour of the assessee. Case-Laws Income Tax Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16539