https://www.taxtmi.com/caselaws?id=17033 The Tribunal ruled in favor of the assessee, finding the issues regarding rectification under Section 154 of the Income Tax Act, 1961, for extra shift allowance and deduction under Section 80J to be highly debatable. It held that there was no apparent error in the original assessment and rejected the need for rectification. The Tribunal clarified that extra shift allowance should be calculated based on individual factory working days, not collectively for the entire company, and affirmed that the NI Expansion Plant qualified for Section 80J deduction as a separate unit under the Act. en-us Wed, 24 Dec 1997 00:00:00 +0530 Mon, 14 Sep 2009 16:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17033 The Tribunal ruled in favor of the assessee, finding the issues regarding rectification under Section 154 of the Income Tax Act, 1961, for extra shift allowance and deduction under Section 80J to be highly debatable. It held that there was no apparent error in the original assessment and rejected the need for rectification. The Tribunal clarified that extra shift allowance should be calculated based on individual factory working days, not collectively for the entire company, and affirmed that the NI Expansion Plant qualified for Section 80J deduction as a separate unit under the Act. Case-Laws Income Tax Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17033