TMI Blog2001 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that it did not matter whether the assessee who had used the machinery in double shift in one of its own concerns or whether it was the lessee who had used the machinery in double shift in his own concern - Civil Appeal No 478 of 1998 - - - Dated:- 27-9-2001 - Y. K. Sabharwal And Brijesh Kumar JJ. For the Appellant : Dr. V. Gouri Shankar, Senior Advocate ( P. S. Narasimha , P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow extra shift allowance on the ground that it did not matter whether the assessee who had used the machinery in double shift in one of its own concerns or whether it was the lessee who had used the machinery in double shift in his own concern? The questions have been answered by the High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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