1979 (7) TMI 152

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.... stating that this was in the nature of penalty for breach of contract, and this was confirmed by the AAC, The assessee has come on further appeal before us. 2. In respect of a bill for a sum of Rs. 13,722.23 towards supply of various items by the assessee to M/s Mysore State Electricity Board, a sum of Rs. 1,332.25 was deducted for belated supply, the delay being one year, nine months and seven ....

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....ood which it cannot be said to be unusual feature in trade or business. In this regard support can be had from the decision of the Orissa High Court in Govind Choudhury and Sons vs. CIT (1971) 79 ITR 423 (Ori). In the light of the above, we are of the view that the amount claimed should be allowed as a deduction. 3. The next ground relates to relief under s. 80J. The assessee contends that the re....