https://www.taxtmi.com/caselaws?id=20439 The court ruled against the assessee, affirming the classification of bins, racks, and shelves as furniture instead of plant, denying extra shift allowance for radar equipment classified as wireless apparatus, and disallowing the provision for accrued leave salary deduction for the assessment year. en-us Wed, 26 Aug 1992 00:00:00 +0530 Sat, 14 Nov 2009 10:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20439 The court ruled against the assessee, affirming the classification of bins, racks, and shelves as furniture instead of plant, denying extra shift allowance for radar equipment classified as wireless apparatus, and disallowing the provision for accrued leave salary deduction for the assessment year. Case-Laws Income Tax Wed, 26 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20439