https://www.taxtmi.com/caselaws?id=22837 The court addressed the interpretation of extra shift allowance, depreciation calculation on machinery, and a conflict between a Full Bench decision and a circular by the Central Board of Direct Taxes. The court upheld that the extra shift allowance should be based on the actual days worked, in accordance with statutory provisions, ruling in favor of the Revenue against the assessee. en-us Fri, 05 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 14:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22837 The court addressed the interpretation of extra shift allowance, depreciation calculation on machinery, and a conflict between a Full Bench decision and a circular by the Central Board of Direct Taxes. The court upheld that the extra shift allowance should be based on the actual days worked, in accordance with statutory provisions, ruling in favor of the Revenue against the assessee. Case-Laws Income Tax Fri, 05 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22837