1998 (6) TMI 3

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tax Appellate Tribunal has referred the following questions of law to this court for opinion, out of which question No. (i) is at the instance of the Revenue and questions Nos. (ii) and (iii) are at the instance of the assessee. "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the business carried on by the assessee in 'poultry farmin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... allowance under section 32A of the Act. In view of the above question No. (i) is answered in the negative, i.e, in favour of the Revenue and against the assessee. So far as questions Nos. (ii) and (iii) are concerned, the controversy the rein pertains to entitlement of the assessee to claim extra-shift allowance in respect of cages and equipment and California type sheds and double shift allowa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was no extra shift working in the concern of the assessee. It is thus evident that the assessee is not entitled to extra shift allowance. In view of the above we are of the opinion that the Tribunal was correct in holding that the assessee was not entitled to claim extra shift allowance in respect of cages and equipment and double shift allowance in respect of machinery. We therefore answer que .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X