Shift - Year 1996 - Judgments

Jul 05 1996 (HC)

Commissioner of Income-tax Vs. Jaipur Udyog Ltd.

Court: Rajasthan

Decided on: Jul-05-1996

Reported in: [1997]225ITR1053(Raj)

..... guj observed that where a concern has worked double shift or triple shift extra shift allowance is to be allowed in respect of the ..... in makes it clear that the extra allowance for double shift or triple shift working of any concern has to be calculated on the ..... respect of seasonal factories that they are entitled to double shift and triple shift allowance in the proportion of the number of days worked .....

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Mar 05 1996 (HC)

Commissioner of Income Tax Vs. Jaipur Udyog Ltd.

Court: Rajasthan

Decided on: Mar-05-1996

Reported in: (1996)136CTR(Raj)51

..... guj observed that where a concern has worked double shift or triple shift extra shift allowance is to be allowed in respect of the ..... in makes it clear that the extra allowance for double shift or triple shift of working of concern has to be calculated on the ..... respect of seasonal factory that they are entitled for double shift and triple shift allowance on the proposition of the number of days worked .....

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Sep 25 1996 (TRI)

Collector of Central Excise Vs. LupIn Lab. (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-25-1996

Reported in: (2003)(162)ELT803TriDel

..... under their own supervision the factory was not taken on shift shifts basis by lupin hence it would be wrong to treat ..... their own facilities to manufacture the same they therefore hire shift or shifts at the petitioners factories for manufacturing under their own ..... their own facilities for manufacturing the drugs those persons hire shift or shifts at the factories of ssi units for manufacturing under .....

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Apr 08 1996 (TRI)

Mazda Industries and Leasing Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-08-1996

Reported in: (1997)61ITD235(Mum.)

..... concerned lessees have furnished the certificate of working triple shifts or double shifts as the case may be and so there should ..... the entire issue of granting certain benefits on the extra shift allowance development rebate and investment allowance to assessees in the ..... the assessee is not entitled for the benefits like extra shift allowance and investment allowance the learned counsel for the .....

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Oct 18 1996 (HC)

S.H. Javeri Vs. Government of Andhra Pradesh Rep. by Its Secretary, Ho ...

Court: Andhra Pradesh

Decided on: Oct-18-1996

Reported in: 1996(4)ALT802

..... that on 30th june 1996 the commissioner received the objections raised by the petitioner for shifting of the articles stating that the commissioner should seek the assistance of professional packers but ..... items to be handed over to the petitioner and thereafter proceeded to the packing and shifting of the other articles thus the commissioner has not committed any irregularity or misconducted himself .....

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Sep 17 1996 (HC)

Commissioner of Income-tax Vs. D.P.S (i.) Pvt. Ltd.

Court: Kolkata

Decided on: Sep-17-1996

Reported in: (1997)1CALLT286(HC),[1996]222ITR371(Cal)

..... as to whether the assessee is entitled to claim extra shift allowance on data processing machines central air conditioning plants and ..... whereas sub item iv providing for the grant of extra shift allowance is a general provision the illustration forming an integral ..... inscription nesa and by importing its own reasoning allowed extra shift allowance in favour of the assessee 5 for the foregoing .....

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May 27 1996 (TRI)

Assistant Commissioner of Income Vs. J. K. Cotton and Spinning Wvg. Mi ...

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: May-27-1996

Reported in: (1997)62ITD151(All.)

..... the concern as a whole had worked multiple shifts the provision regarding extra shift depreciation allowance appearing in sch 2 appendix i ..... of the above decisions and directing that grant of extra shift allowance for plant and machinery be calculated not with ..... administration of these provisions directs that the grant of extra shift allowance for plant and machinery be calculated with reference to .....

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May 27 1996 (HC)

Assistant Commissioner of Income Tax Vs. J. K. Cotton and Spinning Wvg ...

Court: Allahabad

Decided on: May-27-1996

Reported in: (1997)59TTJ(All)68

..... the concern as a whole had worked multiple shifts the provision regarding extra shift depreciation allowance appearing in sch 2 appendix i ..... of the above decisions and directing that grant of extra shift allowance for plant and machinery be calculated not with ..... administration of these provisions directs that the grant of extra shift allowance for plant and machinery be calculated with reference to .....

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Dec 30 1996 (SC)

M.C. Mehta (Taj Trapezium Matter) Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Decided on: Dec-30-1996

Reported in: (1997)2SCC353a

..... the industry and thereafter locate the requisite area outside the taj trapezium for shifting these industries we propose to issue public individual notices inviting objections suggestions from ..... benefits from alternate fuels mdash safety considerations the recommendations are summarized hereunder mdash shifting of small scale polluting industries outside the taj trapezium on industrial estate sites .....

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Nov 08 1996 (SC)

East India Hotels Ltd. Vs. Commissioner of Income Tax.

Court: Supreme Court of India

Decided on: Nov-08-1996

Reported in: (1996)136CTR(SC)246

..... law in holding that the assessee was entitled to extra depreciation allowance and also extra shift depreciation allowance on the reasoning that there was no prohibition for granting both the allowance ..... strange consequence would follow a hotel which is not approved may get extra shift depreciation allowance for three shifts under cl iv while an approved hotel will get only the depreciation provided .....

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