https://www.taxtmi.com/caselaws?id=37933 The court held that the claim of the assessee for extra shift allowance to the extent of Rs. 32,929 was rightly disallowed in the assessment year 1964-65. The court affirmed that extra shift allowance should be calculated based on the actual number of days each item of machinery was used, rejecting the assessee's claim that it should be based on the number of days the concern worked triple shift. Both judges, A. N. Sen and R. N. Pyne, concurred with the judgment. en-us Wed, 31 Jul 1974 00:00:00 +0530 Fri, 02 Apr 2010 12:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37933 The court held that the claim of the assessee for extra shift allowance to the extent of Rs. 32,929 was rightly disallowed in the assessment year 1964-65. The court affirmed that extra shift allowance should be calculated based on the actual number of days each item of machinery was used, rejecting the assessee's claim that it should be based on the number of days the concern worked triple shift. Both judges, A. N. Sen and R. N. Pyne, concurred with the judgment. Case-Laws Income Tax Wed, 31 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37933