SUNDARAM SPINNING MILLS versus COMMISSIONER OF INCOME-TAX
Depreciation Extra Shift Allowance Calculation Procedure The extra shift allowance is calculated by counting the number of days during which this concern did not actually count double shift or triple shift extra shift allowance on the number of days of a particular item. Is. The plant or machinery worked in the Double Shift or Triple Shift Indian Income Tax Act, 1961, Section 32 Indian Income Tax Rules, 1962, Apex I
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