https://www.taxtmi.com/caselaws?id=37932 The High Court ruled against the railway company, denying their claim for an extra shift allowance on locomotives and rolling stock for assessment years 1963-64 and 1964-65. The court held that the exclusion of "railway concerns" from the special rate precluded the company from claiming the allowance. The judgment emphasized interpreting rules in line with specified exceptions and exclusions, ultimately upholding the revenue's position and denying the company's claim for the extra shift allowance. en-us Fri, 14 Jul 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37932 The High Court ruled against the railway company, denying their claim for an extra shift allowance on locomotives and rolling stock for assessment years 1963-64 and 1964-65. The court held that the exclusion of "railway concerns" from the special rate precluded the company from claiming the allowance. The judgment emphasized interpreting rules in line with specified exceptions and exclusions, ultimately upholding the revenue's position and denying the company's claim for the extra shift allowance. Case-Laws Income Tax Fri, 14 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37932