https://www.taxtmi.com/caselaws?id=56842 The department's appeal was partly allowed in this case. Extra Shift Allowance (E.S.A.) should be calculated for each machinery based on the number of shifts worked. Medical reimbursement is excluded from perquisites for calculating ceiling limits under section 40(c)/40A. Investment allowance on water coolers was deemed inadmissible as they are not directly used in manufacturing or production. en-us Mon, 27 May 1996 00:00:00 +0530 Mon, 06 Dec 2010 19:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56842 The department's appeal was partly allowed in this case. Extra Shift Allowance (E.S.A.) should be calculated for each machinery based on the number of shifts worked. Medical reimbursement is excluded from perquisites for calculating ceiling limits under section 40(c)/40A. Investment allowance on water coolers was deemed inadmissible as they are not directly used in manufacturing or production. Case-Laws Income Tax Mon, 27 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56842