1978 (2) TMI 29

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....s in respect of the assessment year 1969-70. The questions read as follows: " 1. Whether the assessee was entitled to extra shift allowance in respect of wirings and fittings of electric machinery ? 2. Whether the manufacture of rims and wheels for cycles would fall under the head 'Cycle manufacture works' under item 8 of C of Part I of Appendix I of the Income-tax Rules, 1962, and hence the ass....

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....d item will have no application. We see no error in the conclusion reached by the Tribunal. We, accordingly, answer question No. 1 in the affirmative, i.e., in favour of the assessee and against the department. As regards question No. 2, what we have to consider is whether the manufacture of rims and wheels by the assessee would entitle the assessee to say that its work should come under the head....