https://www.taxtmi.com/caselaws?id=21587 The court determined that the circular allowed extra shift allowance for technical documentation constituting plant without the need to establish individual machinery's working shifts. The court emphasized adherence to the circular's terms and rejected arguments against its application, ruling in favor of the assessee. The court disregarded other judgments and answered the reference question affirmatively, stating that the drawings and designs were entitled to extra shift allowance as per the circular. en-us Thu, 16 Jan 1992 00:00:00 +0530 Wed, 25 Nov 2009 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21587 The court determined that the circular allowed extra shift allowance for technical documentation constituting plant without the need to establish individual machinery's working shifts. The court emphasized adherence to the circular's terms and rejected arguments against its application, ruling in favor of the assessee. The court disregarded other judgments and answered the reference question affirmatively, stating that the drawings and designs were entitled to extra shift allowance as per the circular. Case-Laws Income Tax Thu, 16 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21587