Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1997 (7) TMI 9 - SUPREME COURT
Whether the assessee is entitled to extra shift allowance in respect of the machinery and spares which were added during the relevant previous year, on the basis of double and triple shifts worked by the entire concern - Held, yes - because extra shift allowance had to be calculated on the basis of number of days during which the concern had actually worked