https://www.taxtmi.com/caselaws?id=17980 The High Court held that the extra shift allowance should be computed based on the actual number of days each plant and machinery worked, rather than the total number of days the concern worked double or triple shifts. The court concluded that the assessee is entitled to extra shift allowance only for the number of actual days the plant and machinery worked, rejecting the Tribunal's decision to allow extra shift allowance equal to the normal depreciation for the full year. The reference was answered in favor of the Revenue, emphasizing the correct computation method for extra shift allowance. en-us Fri, 05 Jul 1996 00:00:00 +0530 Sat, 26 Sep 2009 10:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17980 The High Court held that the extra shift allowance should be computed based on the actual number of days each plant and machinery worked, rather than the total number of days the concern worked double or triple shifts. The court concluded that the assessee is entitled to extra shift allowance only for the number of actual days the plant and machinery worked, rejecting the Tribunal's decision to allow extra shift allowance equal to the normal depreciation for the full year. The reference was answered in favor of the Revenue, emphasizing the correct computation method for extra shift allowance. Case-Laws Income Tax Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17980