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1 - 3 of 3 (0.21 seconds)The Ratna Sugar Mills Co. Ltd., Benaras vs The Commissioner Of Income Tax, U.P. And ... on 3 December, 1957
3. The assessee was engaged in running two sugar mills, namely, Kundan Sugar Mills at Amroha and Pannijee Sugar Mills at Bulandshahr. Previous years ended on 31st day of August. The assessee claimed double shift allowance on its plant and machinery employed in its sugar mills at 50 per cent, of the normal depreciation allowance. The Income-tax Officer found that the sugar mills had worked double shift only for certain days and, therefore, allowed extra shift allowance proportionately at 50 per cent, of the normal depreciation on the plant and machinery for the actual number of days worked. On appeal, the Appellate Assistant Commissioner allowed the assessee's claim on the ground that the factories in question were seasonal and could, therefore, be deemed to have worked for the full year if it had worked during the season. On appeal by the department before the Income-tax Appellate Tribunal the order of the Appellate Assistant Commissioner was reversed and the order of the Income-tax Officer was
restored. At the instance of the assessee the Tribunal has now referred the aforesaid question No, 1 mentioned above for the opinion of this court. The legal position is, however, concluded by the decision in the case of Raza Sugar Co. Ltd. v. Commissioner of Income-tax [1970] 76 ITR 541 (All). We are, therefore, of the opinion that the assessee-company was entitled to 50% of the normal depreciation on the plant and machinery on account of double shift allowance proportionately for the actual number of days worked. The question is, therefore, answered in favour of the department and against the assessee.
Mental Box Co. Of India Ltd vs Their Workmen on 20 August, 1968
In the case of Metal Box Company of India Ltd. v. Their Workmen [1969] 73 ITR 53, 62, 63 (SC), the Supreme Court observed :
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