https://www.taxtmi.com/caselaws?id=17352 The court upheld the decision of the Appellate Tribunal, ruling in favor of the Revenue and denying the assessee's claim for extra shift allowance for a freezing plant considered part of a refrigeration plant. The court emphasized the need to interpret the term "plant" broadly but required the assessee to meet statutory requirements for claiming the allowance, including evidence of working double or triple shifts. As the assessee failed to provide such evidence, the court supported the Tribunal's decision, affirming the denial of the claim. en-us Fri, 21 Jun 1996 00:00:00 +0530 Mon, 21 Sep 2009 17:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17352 The court upheld the decision of the Appellate Tribunal, ruling in favor of the Revenue and denying the assessee's claim for extra shift allowance for a freezing plant considered part of a refrigeration plant. The court emphasized the need to interpret the term "plant" broadly but required the assessee to meet statutory requirements for claiming the allowance, including evidence of working double or triple shifts. As the assessee failed to provide such evidence, the court supported the Tribunal's decision, affirming the denial of the claim. Case-Laws Income Tax Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17352