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1993 (4) TMI 119 - AT - Income TaxExtract: .......fit of extra shift allowance. We, therefore, hold that the assessee is entitled to extra shift allowance to the extent admissible under Appendix I Part I item III(iv) of the Income-tax Rules, 1962. The Assessing Officer may look into this aspect of the matter. 30. In the result, for statistical purposes, the assessee s appeal is treated as allowed.
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