1980 (4) TMI 197 - AT - Income Tax

Summary

The Revenue appealed against the order granting extra shift allowance for generators and motors, arguing they should be classified as 'stationary electrical machineries'. The Tribunal disagreed, stating generators should not be denied extra shift allowance as they are not similar to machinery like switch-gear or transformers. The Tribunal confirmed the order granting extra shift allowance for generators. The appeal was dismissed.