TMI Blog1997 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... idential accommodation maintained by it in its industrial township for the stay of persons connected with its business ?" - Tribunal has rightly approached the matter and denied the depreciation to the assessee in respect of expenditure in the sum of Rs. 1,27,577. We answer the question in favour of the Revenue and against the assessee. - - - - - Dated:- 30-7-1997 - Judge(s) : A. K. MATHUR., DI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial township about 25 kilometres away from Bhopal. It was situated in the compound of the assessee's staff colony. The said accommodation with boarding facility was maintained for the stay of the company's officials from Delhi, H auditors, foreign technicians, etc. Though the nomenclature given to this accommodation was guest-house, the Assessing Officer disallowed the entire expenditure in the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is a general provision of depreciation which permits all kinds of depreciation including the present depreciation, therefore, that should prevail as against the special provision as has been enacted under sub-section (4) of section 37 of the Act. This contention has been negatived on the principle of generalia specialibus non-derogant which means that a particular provision excludes the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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