TMI Blog2013 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Britannia Industries Limited (2005 (10) TMI 30 - SUPREME COURT) that the intention of the legislature in introducing sub-sections (3), (4) and (5) of Section 37 is clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purpose of any accommodation in the nature of guest house indicated in sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and also in the light of sub-section (5) of Section 37, the Tribunal is justified in law in interfering with the order of the assessing authority with reference to guest house issue/guest house expenditure? 2. Essentially the issue raised in the appeal is regarding the order of the first appellate authority, as confirmed by the Tribunal, allowing the claim of the assessee that the amounts s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corner kept ready for the employees of the company, auditors, etc. was held to be not liable to be treated as a guest house under Section 37(4) of the Act. 4. Due to the conflicting decisions of the various High Courts, the said issue had engaged the attention of the Hon'ble Supreme Court in Britannia Industries Ltd. v. CIT, [2005] 278 ITR 546 (SC). The Hon'ble Supreme Court disagreed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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