TMI Blog1983 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act I), the Income-tax Appellate Tribunal, Indore, has referred the following questions of law to this court for its opinion : " (1) Whether, on the facts and in the circumstances of the case, salary paid to Shri Kantilal Chopra in his individual capacity is to be disallowed under section 40(b) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. The ITO further found that during the year in question, the assessee had purchased factory building and three godowns for a sum of Rs. 20,000 but it claimed to have incurred expenditure of Rs. 40,245 for repairs. The ITO held that the repairs were carried out not with a view to restoring the building to its condition at the time of the purchase, but with a view to making substantial improvem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been referred to this court for its opinion. So far as question No. 1 is concerned, the learned counsel for the assessee conceded that the matter was concluded by the decisions of this court in Jalam Chand Mangilal v. CIT (No. 1) [1982] 138 ITR 343 and Jalam Chand Mangilal v. ClT (No. 2) [1982] 138 ITR 347. We see no reason to take a view different from that taken in the aforesaid decisions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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