2015 (6) TMI 682

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.... Ms Keyuri Y Desai, Advs. ORDER P.C. 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 t....

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....the 'CBDT') which while reiterating its earlier 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....

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.... respondent is entitled to extra shift allowance in terms 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....

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....ays which the factory had actually worked on extra shift and the extra shift allowance has not to be calculated qua a machinery or plant in the factory. Thus as held by the Supreme Court the extra shift allowance has to be calculated on the basis of number of days in which the factory had worked for extra shift and not on the basis of individual plant/machinery working an extra shift. In view of t....