1995 (1) TMI 44

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....to us. One, whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that generators would come under the classification of plant and machinery and hence extra-shift allowance has to be allowed ; and second, whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that certain liabilities should not....

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....d question, however, has been wrongly decided by the Tribunal, for, it has followed a decision of this court in Madras Industrial Linings Ltd. v. ITO [1977] 110 ITR 256, which has since been overruled by the Supreme Court in Lohia Machines Ltd. v. Union of India [1985] 152 ITR 308. The Supreme Court has clearly laid down that rule 19A(2) and (3) of the Income-tax Rules, 1962, are valid and within ....