https://www.taxtmi.com/caselaws?id=22232 The court ruled in favor of the assessee regarding the valuation of sugarcane, finding the Tribunal's valuation to be incorrect. However, the court sided with the Revenue on the issue of extra shift depreciation, determining that the uniform formula based on 300 days should be applied to both seasonal and non-seasonal factories. Additionally, the court favored the assessee in the allocation of donation amounts, finding the Tribunal's allocation to be erroneous. en-us Sat, 20 Apr 1991 00:00:00 +0530 Tue, 08 Dec 2009 12:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22232 The court ruled in favor of the assessee regarding the valuation of sugarcane, finding the Tribunal's valuation to be incorrect. However, the court sided with the Revenue on the issue of extra shift depreciation, determining that the uniform formula based on 300 days should be applied to both seasonal and non-seasonal factories. Additionally, the court favored the assessee in the allocation of donation amounts, finding the Tribunal's allocation to be erroneous. Case-Laws Income Tax Sat, 20 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22232