C. AGRAWAL, J. This appeal by the assessee is directed against the judgment of the High Court of Madras dt.
25th April, 1984 whereby the following question was answered in the negative, i.e., against the assessee and in favour of the Revenue Whether, on the facts and in the circumstances of the case, the assessee is entitled to extra shift allowance in respect of the machineries added during the previous year relevant to the asst.
