https://www.taxtmi.com/caselaws?id=19492 The High Court of Gujarat upheld the Tribunal's decision to disallow the extra shift allowance on electrical machinery for a limited company manufacturing textile goods during the assessment year 1974-75. The court found that the provision in Appendix I expressly excluded extra shift allowance for electrical machinery, thus justifying the Income-tax Officer's rectification to withdraw the allowance. The court ruled in favor of the Revenue, denying the claim of the assessee and disposing of the reference without costs. en-us Fri, 04 Mar 1994 00:00:00 +0530 Fri, 06 Nov 2009 15:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19492 The High Court of Gujarat upheld the Tribunal's decision to disallow the extra shift allowance on electrical machinery for a limited company manufacturing textile goods during the assessment year 1974-75. The court found that the provision in Appendix I expressly excluded extra shift allowance for electrical machinery, thus justifying the Income-tax Officer's rectification to withdraw the allowance. The court ruled in favor of the Revenue, denying the claim of the assessee and disposing of the reference without costs. Case-Laws Income Tax Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19492