https://www.taxtmi.com/caselaws?id=23727 Entitlement to extra shift allowance on the entire plant and machinery, including newly installed machinery operated only for part of the year, was treated as a pure question of law. The Tribunal had declined reference on the footing that the issue was covered by a Board circular, but the Court held the purported circular was in substance only a letter and did not bar examination of the rule's interpretation. The Tribunal was therefore not justified in refusing to refer the question, and the issue was directed to be referred. en-us Tue, 18 Jul 1989 00:00:00 +0530 Fri, 25 Dec 2009 16:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23727 Entitlement to extra shift allowance on the entire plant and machinery, including newly installed machinery operated only for part of the year, was treated as a pure question of law. The Tribunal had declined reference on the footing that the issue was covered by a Board circular, but the Court held the purported circular was in substance only a letter and did not bar examination of the rule's interpretation. The Tribunal was therefore not justified in refusing to refer the question, and the issue was directed to be referred. Case-Laws Income Tax Tue, 18 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23727