TaxTMI 
TaxTMI 
2015 (6) TMI 682
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..... By this reference under Section 256(1) of the Income Tax Act, 1961, the Income Tax Appellate Tribunal has referred the following question of law for our opinion: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the reduction plant is an integral part of the factory of the assessee and therefore the assessee was entitled for extra shift allo....
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....arlier circular dated 28 September 1970 provided that extra shift allowance is extended to a factory as a whole and not determined separately in respect of the working of each and every machinery/plant in the factory. Consequently, appeal of the respondent-assessee was allowed and extra shift allowance was extended to the respondent not on the basis of the extra shift the reduction plant was itsel....
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.... of circular dated 26 May 1985 of the CBDT? 6. So far as the first part of the question is concerned, both the CIT (Appeals) as well as the Tribunal have reached a concurrent finding of fact that the reduction plant is an integral part of the factory of the respondent. This concurrent finding of fact by Commissioner of Income Tax (Appeals) and the Tribunal is not shown to be in any manner pervers....