https://www.taxtmi.com/caselaws?id=18030 The High Court determined that the electrical sub-station in the factory is an integral part of the main plant and machinery, entitling the assessee to extra-shift allowance. The court rejected the Revenue's classification of the sub-station as "electrical machinery," emphasizing its role in the manufacturing process. Expert opinions and precedents supported the finding that the sub-station is vital for production. The judgment favored the assessee, granting the extra-shift allowance and directing the decision to the Income-tax Appellate Tribunal, Cochin Bench. en-us Wed, 10 Apr 1996 00:00:00 +0530 Sat, 26 Sep 2009 12:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18030 The High Court determined that the electrical sub-station in the factory is an integral part of the main plant and machinery, entitling the assessee to extra-shift allowance. The court rejected the Revenue's classification of the sub-station as "electrical machinery," emphasizing its role in the manufacturing process. Expert opinions and precedents supported the finding that the sub-station is vital for production. The judgment favored the assessee, granting the extra-shift allowance and directing the decision to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18030