https://www.taxtmi.com/caselaws?id=25250 The High Court upheld the Tribunal's decision regarding the allowance of extra shift allowance on machinery in a factory, citing a circular from the Board of Revenue. The Court emphasized the legal weight of such circulars, stating they are binding on Department officers and can deviate from statutory provisions. It was established that these circulars are valid even if introduced during court proceedings. The Court dismissed the Revenue's argument against the circular's applicability, affirming the Tribunal's decision. The petition under section 256(2) of the Income-tax Act was dismissed, with the Court finding no legal question for reference. en-us Wed, 01 Jul 1987 00:00:00 +0530 Wed, 27 Jan 2010 15:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25250 The High Court upheld the Tribunal's decision regarding the allowance of extra shift allowance on machinery in a factory, citing a circular from the Board of Revenue. The Court emphasized the legal weight of such circulars, stating they are binding on Department officers and can deviate from statutory provisions. It was established that these circulars are valid even if introduced during court proceedings. The Court dismissed the Revenue's argument against the circular's applicability, affirming the Tribunal's decision. The petition under section 256(2) of the Income-tax Act was dismissed, with the Court finding no legal question for reference. Case-Laws Income Tax Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25250