2003 (8) TMI 539 - HC - Income Tax

Summary

The High Court of Allahabad requested the Tribunal to reconsider the case regarding extra shift allowance and machinery depreciation based on further evidence, following the judgment in Saraswati Industrial Syndicate Ltd. v. CIT (1999) 237 ITR 11. The Tribunal was instructed to allow both parties to produce additional evidence and then decide on the entitlement to depreciation at a higher rate.