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Aero Engineering Works Vs. Commissioner of Income Tax. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtPunjab and Haryana High Court
Decided On
Case NumberI.T. Case No. 139 of 1982
Reported in(1983)34CTR(P& H)276
AppellantAero Engineering Works
RespondentCommissioner of Income Tax.
Excerpt:
- sections 80 (2) & 89 & punjab motor vehicles rules, 1989, rules 85 & 80: [t.s. thakur, cj, jasbir singh & surya kant, jj] appeal against orders of state or regional transport authority imitation held, a stipulation regarding the period of limitation available for invoking the remedy shall have to be strictly construed. that is because any provision by way of limitation is in the nature of a restraint on the remedy provided under the act. so viewed two inferences are clear viz., (1) sections 80 and 89 of the act read with rule 85 of the rules make it obligatory for the authorities making the order to communicate it to the applicant concerned and (2) the period of limitation for any appeal against the order is reckonable from the date of such communication of the reasons would imply..........export inspection fee27,0502. telephone bills1893. salaries (of the employees handling export business)1,01,63325% rejected4. export expenses1,2605. export shipping expenses14,07,6056. exchange difference10,6587. export packing & forwarding9,90,6578. bank interest on export business2,04,7609. bank commission (on f.b.p.)19,69010. export insurance1,31,45611. stationery & printing17,47150% rejected12. export management and supervision12,00025% rejected charges(ii) whether the appellate tribunal is right in law in taking a divergent view by not following their earlier decision in the case of m/s roadmaster industries (pvt.) ltd. rajpura in i.t.a. no. 463 of 1977-78 for the assessment year 1974-75 on the allowance of weighted deduction in respect of expenditure incurred on freight.....
Judgment:
ORDER

By the Court - Petition u/s 256(2) of the IT Act, 1961 for the asst. yr. 1075-76 praying that the Honble Court be pleased to direct the Tribunal to refer the following questions to the High Court which arise out of the aforesaid order of the Tribunal :

Name of item

Amount

1. Export Inspection fee

27,050

2. Telephone bills

189

3. Salaries (of the employees handling export business)

1,01,633

25% rejected

4. Export expenses

1,260

5. Export shipping expenses

14,07,605

6. Exchange difference

10,658

7. Export packing & forwarding

9,90,657

8. Bank interest on export business

2,04,760

9. Bank Commission (on F.B.P.)

19,690

10. Export Insurance

1,31,456

11. Stationery & Printing

17,471

50% rejected

12. Export Management and supervision

12,000

25% rejected charges

(ii) Whether the Appellate Tribunal is right in law in taking a divergent view by not following their earlier decision in the case of M/s Roadmaster Industries (Pvt.) Ltd. Rajpura in I.T.A. No. 463 of 1977-78 for the assessment year 1974-75 on the allowance of weighted deduction in respect of expenditure incurred on freight and insurance of goods exported outside India under sub-clause of s. 35B (1)(viii) ?

(iii) Whether the Appellate Tribunal is right in confirming the disallowance out of the salary paid to Driver of Rs. 2,625 by not following the earlier decision in ITA No. 981 (Asr)/1976-77 of 1980 for the asst. yr. 1974-75.

(iv) Whether the Appellate Tribunal is right in upholding the disallowance in the following business expenditure :

1. Puja Expenses

Rs. 1,577

2. Leave with wages

' 2,960

3. Entertainment expenses

' 3,163

(Petition admitted)


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