2001 (9) TMI 4

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..... t allowance to the assessee - held that tribunal was right in 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
Y. K. Sabharwal And Brijesh Kumar JJ. For the Appellant : Dr. V. Gouri Shankar, Senior Advoca .....

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..... aw in upholding 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 .....

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