SOUTH INDIA VISCOSE LTD. versus COMMISSIONER OF INCOME-TAX
Depreciation Extra Shift Allowance Calculation Procedure Extra shift allowance should be calculated based on the number of days during which the concern is not actually double shift or triple shift extra shift allowance should be calculated by the number of days. ? Or the plant has a double shift or triple of CBDT as per the laws and regulations of the Indian Income Tax Act, 1961, Section 32 Indian Income Tax Rules, 1962, Apex I [South India Viscose Limited CCIT (1982) Worked on shift circulars and instructions. 135 ITR 206 Reversed]
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