1999 (3) TMI 18

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....ch the application pertained read thus : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee had claimed extra-shift allowance on computer only and not on data processing machines and computer is eligible for extra-shift allowance despite the fact that Appendix-I, III-C(3) of the Income-tax Rules, 1962, clearly, prohibit gran....