Inadmissibility of extra shift allowance for generator motors and centrifugal pumps.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons raised by Revenue Audit in some cases where this allowance had been granted. The view of the Audit was that grant of extra shift allowance in respect of the above items had been specifically prohibited in the I.T.Rules,1962. 2. The matter has been examined by the board in consultation with the Chief Engineer (Electrical), CPWD and the position is clarified as under. 3. The relevant entry i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nature. Therefore the prohibition on account of grant of extra shift allowance is applicable to all such items of electrical machinery which are of stationary nature. Generators motors and centrifugal pumps are rotary machines which are not covered by the above entry and are therefore entitled to extra shift allowance. 4. This view has been accepted by the Revenue Audit. A copy of the instructio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X