TMI Blog2004 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ng home in the name and style as Bhandari Nursing Home, which is a proprietary concern. During scrutiny, the AO found that assessee was not maintaining indoor patient register as prescribed in r. 6F. So by applying s. 145, he made the addition of Rs. 40,000 under the head of trading account. But the same was deleted by the first appellate authority. 3. After hearing both the parties and on perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the election campaign of the students. The AO has disallowed both the expenditures under the head miscellaneous expenses. But the first appellate authority has deleted the said additions. 5. After hearing both the parties and considering the circumstances of the case, we are of the view that the idol of Lord Shiva was installed in the hospital for the purpose of business as it inspires the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old drinks, sweets, etc. The AO found these expenses as not related to the business. So he has disallowed a sum of Rs. 8,038 but the said addition was deleted by the first appellate authority. 9. After hearing both the parties on perusal of record, it appears that the new building in the hospital was inaugurated on 3rd June, 1991, and the said expenses were incurred for arranging the function wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 202 ITR 303 (Kar) deleted the said addition. It may be mentioned that the ratio laid down by Karnataka High Court in the abovementioned case was upheld by Hon'ble Supreme Court in the case of CIT vs. Dr. B. Venkata Rao (2000) 160 CTR (SC) 489 : (2000) 243 ITR 81 (SC). In the said case Hon'ble Supreme Court has allowed depreciation @ 10 per cent by considering the nursing home building as plant. B ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
