The Commissioner Of Income-Tax v. M/S.tata Ssl Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.292 OF 2001 The Commissioner of Income-tax ..Appellant Vs. M/s.Tata SSL Ltd...RespondentMr. P.S. Sahadevan, for the Appellant.Mr. A.K. Jasani with Mr. S.S.Shetty for RespondentCORAM : F.I. REBELLO&R.S. MOHITE, JJ.DATED : 17TH DECEMBER 2007 P.C. P.C. . Admitted on the following question:- "Whether on the facts and in the circumstances of thecase, the Tribunal was justified in law in confirmingthe order of CIT (A) and directing the AssessingOfficer to allow expenses on rent and repairs ofguest house and expenses on food and provision,overlooking the decision of this Hon’ble Court in thecase of M/s.Ocean Carriers (P) Ltd. (211 ITR 357)and Raja Bahadur Motilal Poona Mills Ltd. (212 ITR175)?" 2.In so far as expenses of rent and repairs of guest house the issue is covered by Britannia Industries Ltd. Vs. Commissioner of Income Tax & Anr. (2005) 287 ITR 546 (S.C.). In so far as latter part of the question regarding expenses on food and provisions learned Counsel for the respondents states that considering that the expenses are only about Rs.97,833/- on the facts of this case they are not pressing the same. 4. In the light of that the question will have to be answered in favour of the Revenue and against the assessee. Appeal disposed of accordingly. (R.S.MOHITE, J.) REBELLO, J) (F.I.REBELLO, J) (F.I. REBELLO, J) (F.I.