( 1 ) IN this reference under section 256 (1) of the Income-tax Act, 1961 the Tribunal has referred the following question of law : ?whether, on the facts and circumstances of the case, the Tribunal is right in holding that the extra-shift allowance on machinery worked triple shift should be calculated with reference to the actual number of days each item of machinery had been put to use and not on the number of days the concern had worked in the previous year in view of section 32 of the Income-tax Act, 1961 and the rules thereunder??

( 2 ) THE facts of the case have been set out in the statement of the case and may be briefly stated. The assessee is a company engaged in the manufacture of yarn. The assessment year in question is 1964-65, the previous year in respect of which ended on 31. 12. 63. For this assessment year the assessee, in addition to its claim for a sum of Rs. 3,19,914/- as normal depreciation on machinery, also claimed an equal amount as extra shift allowance on the ground that the factory worked triple shift for 330 days during the previous year. The Income-tax Officer allowed a sum of Rs. 2,86,985/- in respect of the assessee's claim for extra shift allowance an

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