2001 (4) TMI 76

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..... the Revenue, is consistent with the law laid down by the Supreme Court in the case of East India Hotels Ltd. v. CIT [1997] 223 ITR 1, and the question referred to us regarding the correctness of the Tribunal's view that the assessee is entitled to the grant of extra shift allowance on plant and machinery installed in the restaurant section of the assessee's hotel, is therefore required to be answe .....

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..... o the workers and not with reference to the concern or establishment. In a hotel which works twenty-four hours a day, there are bound to be two or more sets of workers working during different periods of the day. If so, the concept of shift cannot be said to be inapplicable or irrelevant in the case of a hotel. We are, therefore, of the opinion that a hotel is also entitled to claim extra shift de .....

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