1979 (11) TMI 136

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....the expenditure of Rs. 13,207 incurred by the assessee on coffee, tea, etc. supplied to customers is an admissible deduction. 2. We heard the parties. We find that this issue is now covered by the latest decision of the Madras High Court in the case of CIT, Tamil Nadu-1, vs. Karuppuswamy Nadar & Sons 120 ITR 140 in favour of the assessee. Respectfully following the above decision, we uphold the....

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....ld be allowed as an admissible deduction. 6. After hearing the parties, we find that this issue is also covered against the Department by the order of the Tribunal referred to above for the asst. yr. 1973-74. For the reasons mentioned therein, with which we are in agreement, we uphold the order of the AAC. 7. The last point that is raised in this appeal is that the AAC erred in allowing as a....

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....n work with fencing was not a permanent structure and that the term "wooden structure" was only given as an example in the schedule and that, therefore, the assessee was entitled to depreciation at the rate of 100 per cent. In appendix I, part I of the Depreciation Schedule, item 4 reads as follows: "Purely temporary erections such as wooden structures..............100 per cent. It is common....