COMMISSIONER OF INCOME TAX Vs. ALAGAPPA COTTON MILLS

JUDGEMENT

(1.) PURSUANT to the directions of this court in T.C.P. No. 208 of 1983, dated November 21, 1983, the following three questions of law have been referred to us for our consideration :

(2.) WHETHER, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding, on merits, that the assessee is entitled to the allowance of extra shift allowance on the entire plant and machinery and not on the basis of the actual user of the said plant and machinery ?