TMI Blog2014 (3) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... /accommodation used for the purposes of a guest-house of the nature indicated in sub-section (4) of Section 37. If the Legislature had intended that deduction would be allowable in respect of all types of buildings/accommodations used for the purposes of business or profession, then it would not have felt the need to amend the provisions of section 37 so as to make a definite distinction with regard to buildings used as guest-houses as defined in sub-section (5) of Section 37 and the provisions of Sections 31 and 32 would have been sufficient for the said purpose - both the Appellate Authority and the Tribunal committed error in deleting the order of the Assessing Officer who had disallowed the expenses of "Guest House Expenses" – Decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully covered by the judgment of the Apex Court in Britannia Industries Ltd. Vs. Commissioner of Income-Tax And Another,(2005) 278 ITR 546. In the present case, the Assessing Officer has disallowed the expenses of Rs.1,15,000/- under the head Guest House Expenses . The Appellate Authority has deleted the said expenses of Rs.1,15,000/- under the head Guest House Expenses against which the Department went in appeal before the Tribunal. The Tribunal following its earlier decision of ITAT No.4339 to 4341 /Del/99, has dismissed the appeal of the Department holding it to be covered in favour of the assessee. Shri R.K. Upadhyaya, learned counsel for the appellants submits that in view of the judgment of the Apex Court in Britannia Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be introduced for the purposes of Section 37 by specifying the nature of building to be a guest-house. In our view, the intention of the Legislature appears to be clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purposes of a guest-house of the nature indicated in sub-section (4) of Section 37. When the language of a statue is clear and unambiguous, the courts are to interpret the same in its literal sense and not to give it a meaning which would cause violence to the provisions of the statute. If the Legislature had intended that deduction would be allowable in respect of all types of buildings/accommodations used for the purposes of bus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
