Supreme Court of India
M/s Sundaram Spinning Mills v. Commissioner of Income Tax, Madras
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From the headnote
Income Tax Act, 1961 : Extra shift allowance-Claimed by assessee--Entitlement of-c!nrespect of the machinery added on the basis of double and tJiple shifts worked by the entire concem-Held, entitled. Appeal filed by the assessee before the High Court on the question of entitlement of extra shift allowance in respect of the machinery added during the previous year on the basis of double and triple shifts worked by the entire concern was answered in the negative. Hence this appeal by the assessee. Allowing the appeal, this Court HELD: In view of the judgment passed in Civil Appeal Nos. 3179-
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