Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 682 - HC - Income TaxEntitlement to extra shift allowance in terms of circular dated 26 May 1985 of the CBDT - whether reduction plant is an integral part of the factory of the assessee ? - Held that:- Both the CIT (Appeals) as well as the Tribunal have reached a concurrent finding of fact that the reduction plant is an integral part of the factory of the respondent. This concurrent finding of fact by Commissioner of Income Tax (Appeals) and the Tribunal is not shown to be in any manner perverse. This issue stands concluded in favour of the assessee by the decision of the Supreme Court in South India Viscose Ltd. Vs. CIT reported in [1997 (7) TMI 9 - SUPREME Court] wherein the Supreme Court had occasion to consider the effect of the circular dated 28 September 1970 which is in fact reiterated in the subsequent circular dated 26 May 1985. The Apex Court has observed that extra shift allowance has to be calculated on the basis of number of days which the factory had actually worked on extra shift and the extra shift allowance has not to be calculated qua a machinery or plant in the factory. Thus as held by the Supreme Court the extra shift allowance has to be calculated on the basis of number of days in which the factory had worked for extra shift and not on the basis of individual plant/machinery working an extra shift. - Decided in favour of assessee.
|