2001 (4) TMI 76

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....view of the Tribunal which is sought to be assailed by the Revenue, is consistent with the law laid down by the Supreme Court in the case of East India Hotels Ltd. v. CIT [1997] 223 ITR 1, and the question referred to us regarding the correctness of the Tribunal's view that the assessee is entitled to the grant of extra shift allowance on plant and machinery installed in the restaurant section of ....

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....tion shows that the concept of shift is with reference to the workers and not with reference to the concern or establishment. In a hotel which works twenty-four hours a day, there are bound to be two or more sets of workers working during different periods of the day. If so, the concept of shift cannot be said to be inapplicable or irrelevant in the case of a hotel. We are, therefore, of the opini....