9911796707
TMI Blog2002 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ether, the Tribunal was correct on the facts and in law in its interpretation of the declarations of the assessee's karta dated January 3, 1967, and December 22, 1970? 2. Whether, the Tribunal, on the facts and in the circumstances of the case, was justified in disallowing the expenditure claimed by the assessee in respect of the publication of the revised edition of the book Design and Construction of Concrete Shell Roofs?" The assessee had, several years prior to this assessment year, in the year 1967 on January 3, 1967, made a declaration that he had thrown into the hotchpot of the Hindu undivided family consisting of himself, his two sons, his daughter and his wife, all his income from the royalty of the book which was to be published ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by holding that the declaration that had been made by the assessee in the year 1967 was only with regard to the publication of a book by the publisher MaGraw Hill in New York, and did not extend to the publication of the second edition of that book by a different publisher. The Tribunal did not hold that the amount of deduction quantified by the Commissioner was in any way erroneous. We have already extracted the portion of the declaration which states that all income accruing from the royalty of the above book will be put into the bank account of the Hindu undivided family. In the further declaration made on December 22, 1970, the assessee had, after referring to the fact that he had written the book, confirmed that he had thrown into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the subject of his book and had incurred expenditure on travel and stay for attending such seminar. The knowledge gathered by reason of attending that seminar was a part of the input into the preparation of the second edition of that book. Though the Assessing Officer had rejected that claim of the assessee for deduction, on appeal, the Commissioner allowed the assessee's claim in part and fixed the amount of allowance at Rs. 35,000 as the reasonable expenditure for attending such seminar. The Tribunal, on further appeal by the Revenue, disallowed that amount only on the ground that the Hindu Gains of Learning Act, 1930 (Act 30 of 1930) does not permit a claim of that nature to be made. The royalty from the book written by the karta of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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