1981 (7) TMI 2

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.... before the Income-tax Appellate Tribunal on behalf of the Revenue, which naturally the Tribunal turned down. Thereupon the Revenue applied for a reference being made to this court and the following question has been referred to us : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that under section 32(1)(ii) of the Income-tax Act, 1961, re....

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....be claimed at all unless all the machineries were worked. If all machineries worked in third shift, extra shift allowance can be claimed. But if only some (and not all) machineries were used, no extra shift allowance can be claimed on any machinery (not even on machineries actually worked). The fallacy in the reasoning is self-evident. The view taken by the Tribunal understandably is that since on....