1997 (7) TMI 10

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Full Text of the Document

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..... Rajappa, Advocate) JUDGMENT S. C. AGRAWAL J.-- This appeal by the assessee is directed against the judgment of the High Court of Madras, dated April 25, 1984, whereby the following question was answered in the negative, i.e., against the assessee and in favour of the Revenue : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to extra shift allowance in r....