TMI Blog2007 (11) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee had made only a contribution for lying down the pipeline for the purpose of carrying effluent discharge to protecting business as on going entity. Held that- there was no merit in the appeal, dismiss the appeal. - 117 of 2007 - - - Dated:- 20-11-2007 - Y. R. MEENA C. J. and SMT. ABHILASHA KUMARI J. Manish R. Bhatt for the appellant. None appeared for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the issues raised in these questions, the Tribunal has considered these issues as under : 3. After hearing both the parties, we find the matter stands covered in favour of the assessee by the decision of the Tribunal in the case of Joint CIT v. Deversons Industries Ltd. [2007] 290 ITR (AT) 287 (Ahd) in I. T. A. No. 2008/Ahd/1999, wherein the Tribunal allowed the claim of the assessee by ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lleviate a continuing hardship/problem, would become unworkable/unfeasible. That, it may have also been motivated, as a part of the group of participating industrial units of the area, to buy peace with the State Industries, or the Pollution Control Department, or to safeguard themselves from the penal consequences that may visit on account of their violation of the law in the past, though relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness profits and assets ; it being not charged under law to do so, and thus, is a revenue expenditure allowable in full. In doing so, we are aware that the cost of the pipeline would also include that from the respective polluting unit to the common ETP, which, strictly speaking, lies in the area of responsibility of the discharging unit. However, considering the totality of the facts, where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee has made only a contribution to protect its business as an ongoing entity. Considering the concurrent findings of the Commissioner of Income-tax (Appeals) as well as the Tribunal, that the assessee has made only a contribution for laying down pipeline for the purpose of carrying effluent discharge, we see no merit in this appeal. The appeal stands dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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