Income Tax Appeal v. M/S Nirwan Charitable Trust

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 171 of 2008 V/S M/S NIRWAN CHARITABLE TRUST Mr. KK BISSA, for the appellant / petitioner Date of Order : 4.11.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Heard learned counsel for the appellant. The learned Tribunal has already found regardingthe investment in the building that deduction for personalsupervision to the extent of 10% is to be allowed if theAssessing Officer finds that construction was got doneunder self-supervision. Thus, it doesn't leave any furthergrievance for the Revenue to ventilate in this appeal asotherwise the valuation as determined by the ValuationOfficer has been taken with other admissible deductions.Then so far as the alleged payment of remunerations todirectors is concerned, it has been found that the books ofaccounts have not reflected any such remunerations havingbeen paid to them. It has been found that there is neitherany documentary evidence, nor any statement of anybody inthis regard. Thus, it was found that there is no iota of evidence. In our view, this again is a pure finding of fact. Thus, the appeal does not involve any substantialquestion of law. The same is, therefore, dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/