Supreme Court · 1997 INSC 562 · Decided 9 July 1997
M/S Sundaram Spinning Mills v. Commissioner of Income Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 562 · [1997] SUPP. 2 S.C.R. 87
- Case number
- CIVIL APPEAL No. 376/1985
- Decided
- 9 July 1997
- Bench
- S.C. AGRAWAL, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SPINNING MILLS A v. COMMISSIONER OF INCOME TAX, MADRAS JULY 9, 1997 [S.C. AGRAWAL AND D.P. WADHWA, JJ.) B Income Tax Act, 1961 : Extra shift allowance-Claimed by assessee--Entitlement of-c!nrespect of the machinery added on the basis of double and tJiple shifts worked by the C entire the basis of double and triple shifts worked by the entire concern was answered in the negative. Hence this appeal by the D assessee. Allowing the appeal, this Court HELD: In view of the judgment passed in Civil Appeal Nos. 3179- 81182 on July 9, 1997, and for the reasoning given therein,
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