https://www.taxtmi.com/caselaws?id=60434 The Tribunal held that extra shift allowance on plant and machinery should be allowed without determining actual working days, citing CBDT circulars and past judgments. They found the assessments for the years 1981-82 and 1982-83 were not erroneous or prejudicial to Revenue's interest. The CIT's decision under Section 263 was overturned, and the assessee's appeals were allowed, canceling the impugned orders. en-us Fri, 26 Aug 1988 00:00:00 +0530 Wed, 05 Jan 2011 12:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60434 The Tribunal held that extra shift allowance on plant and machinery should be allowed without determining actual working days, citing CBDT circulars and past judgments. They found the assessments for the years 1981-82 and 1982-83 were not erroneous or prejudicial to Revenue's interest. The CIT's decision under Section 263 was overturned, and the assessee's appeals were allowed, canceling the impugned orders. Case-Laws Income Tax Fri, 26 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60434