https://www.taxtmi.com/caselaws?id=29647 The court allowed the deduction for the additional amount paid due to exchange rate fluctuation, compensation paid to E.P.S. cardholders, and expenditure for providing coffee to customers. However, the court disallowed the entitlement to extra shift allowance for machinery and spares, stating it should be based on actual machinery usage. The court declined the assessee's application for leave to appeal to the Supreme Court regarding the extra shift allowance. en-us Wed, 23 Sep 1981 00:00:00 +0530 Mon, 15 Mar 2010 13:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29647 The court allowed the deduction for the additional amount paid due to exchange rate fluctuation, compensation paid to E.P.S. cardholders, and expenditure for providing coffee to customers. However, the court disallowed the entitlement to extra shift allowance for machinery and spares, stating it should be based on actual machinery usage. The court declined the assessee's application for leave to appeal to the Supreme Court regarding the extra shift allowance. Case-Laws Income Tax Wed, 23 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29647