Grant of extra shift allowance.

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....ich has worked extra shift, without making any attempt to determine the number of days on which each machinery or plant actually worked extra shift during the relevant previous year. In circular No.103 dated 2-3-1973, it was mentioned that the said allowance should be calculated for the period bears to the normal number of working days during the previous year. Except machinery or plant against wh....

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....fore these courts and therefore had not been considered by them. Receipt Audit has been raising objections on the basis of these decisions where the assessing officers had allowed extra shift allowance on the basis of the working of the concern as a whole instead of the working of individual plant and machinery. 3. The instructions issued earlier have been considered again by the board. In exer....