https://www.taxtmi.com/caselaws?id=18221 The High Court of Calcutta ruled in favor of the Revenue, denying extra-shift allowance for certain machinery and plants marked with 'NESA' under the Income-tax Rules, 1962. The court emphasized that the legislative intent was clear in excluding machinery with the 'NESA' inscription from eligibility for extra-shift allowance. The court criticized the Income-tax Appellate Tribunal's decision for allowing the allowance on such machinery, stating it was erroneous and contrary to the rules. Chief Justice V. N. Khare concurred with the judgment, directing the transmission of the opinion to the Tribunal for appropriate action. en-us Tue, 17 Sep 1996 00:00:00 +0530 Tue, 29 Sep 2009 15:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18221 The High Court of Calcutta ruled in favor of the Revenue, denying extra-shift allowance for certain machinery and plants marked with 'NESA' under the Income-tax Rules, 1962. The court emphasized that the legislative intent was clear in excluding machinery with the 'NESA' inscription from eligibility for extra-shift allowance. The court criticized the Income-tax Appellate Tribunal's decision for allowing the allowance on such machinery, stating it was erroneous and contrary to the rules. Chief Justice V. N. Khare concurred with the judgment, directing the transmission of the opinion to the Tribunal for appropriate action. Case-Laws Income Tax Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18221