Back
SATISH CHANDRA, K. C. AGRAWAL
Commissioner Of Income-Tax – Appellant
Versus
Kunji Lal Dhanpat Rai – Respondent
Satish Chandra, C.J.
1. THE assessee is a registered firm carrying on business of commission agent for handloom cloth at Maunnath Bhanjan, in the District of Azamgarh. It claimed that its customers came to Maunnath Bhanjan from various parts of the country to make purchases through it. The assessee had to provide them with meals when they stayed at Maunnath Bhanjan. The expenditure incurred by way of entertainment of serving tea, pan, etc., was claimed as an allowable expenditure. The ITO, however, repelled it in view of s. 37(2) of the I.T. Act for the assessment year in question, namely, 1973-74. On appeal, the assessee's claim was accepted. The Tribunal agreed with the AAC. The Tribunal has referred the following question for our opinion :
"Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 13,591 incurred by the assessee comes within the mischief of Section 37(2A) of the I.T. Act, 1961 ?"
2. IN Brij Raman Dass and Sons v. CIT [1976] 104 ITR 541 (All), this court has held that expenditure in providing refreshments to customers was an entertainment expenditure and hence not allowable. Further, in CIT v. Manoo Ram Ram Karan Dass [I.T.R. No 19
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
