https://www.taxtmi.com/caselaws?id=17373 The court ruled in favor of the assessee regarding entitlement to extra shift allowance, finding the electrical sub-station integral to the manufacturing process. Despite the Tribunal's view of the sub-station as a separate unit, a previous judgment favored the assessee, leading to a ruling in their favor. Additionally, the court upheld the Appellate Assistant Commissioner's decision to cancel interest under section 215, emphasizing the broad powers of appellate authorities and allowing the assessee to challenge the interest levy. The judgment clarified these issues based on legal interpretations and precedents, ensuring a fair resolution of the disputes. en-us Fri, 21 Jun 1996 00:00:00 +0530 Mon, 21 Sep 2009 18:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17373 The court ruled in favor of the assessee regarding entitlement to extra shift allowance, finding the electrical sub-station integral to the manufacturing process. Despite the Tribunal's view of the sub-station as a separate unit, a previous judgment favored the assessee, leading to a ruling in their favor. Additionally, the court upheld the Appellate Assistant Commissioner's decision to cancel interest under section 215, emphasizing the broad powers of appellate authorities and allowing the assessee to challenge the interest levy. The judgment clarified these issues based on legal interpretations and precedents, ensuring a fair resolution of the disputes. Case-Laws Income Tax Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17373