The Commissioner Of Income Tax v. The Century Spg. & Manufacturing Co. Ltd
High Court
10 Aug 2005 In favour of: Unclear
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The Commissioner Of Income Tax v. The Century Spg. & Manufacturing Co. Ltd
Date of order
10 Aug 2005
Assessment year(s)
—
Outcome
Other
Case summary
In The Commissioner Of Income Tax v. The Century Spg. & Manufacturing Co. Ltd, the High Court (2005) decided the matter.
Issue: By this reference under section 256 (1) of the Income Tax Act , 1961, the Income Tax Appellate Tribunal has referred the followingquestions of law for the opinion of this court: questions of law for the opinion of this court: “Whether on the facts and circumstances of the case,the assessee was entit...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICGTION
INCOME TAX REFERENCE NO. 468 of 1995
The Commissioner of Income Tax
... Applicant.
vs.
The Century Spg. & Manufacturing Co. Ltd. ... Respondent
Mr. Parg Vyas i/b. H.D. Rathod for Applicant.S. J. Mehta for Respondent.
CORAM: V. C. DAGA AND A. S. AGUIAR JJ.
Date: 10[th August] , 2005.
P. C.:
1. By this reference under section 256 (1) of the Income Tax Act ,
1961, the Income Tax Appellate Tribunal has referred the followingquestions of law for the opinion of this court: questions of law for the opinion of this court:
“Whether on the facts and circumstances of the case,the assessee was entitled to deduction of Rs.46,605/-being the expenditure incurred on the foreign tour ofSmt. B.K. Birla”.
2. Heard learned counsel for both sides. Perused referenceproceedings. proceedings.
3. For the reasons recorded by us in our judgment dated 1[st] July 2005
passed in Income Tax Reference No. 397 of 1988 (C.I.T. vs. M/s.
Pithwa Engg. Works), wherein we have relied upon decision of this
court in the case of Commissioner of Income-tax v/s. CamcoColour Co., reported in ITR Vol. 254 (2002), page 565 we do notthink it necessary to answer the reference made to this Court for theAssessment Years 1976-77 and 1977-78, having negligible taxeffect. Accordingly, reference stands returned unanswered withno order as to costs.
(V. C. DAGA J. )
(A. S. AGUIAR J.)
-x-
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