2012 (8) TMI 156

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....OUNSEL FOR GOI (TAXES) SRI.JOSE JOSEPH, SC FOR IT. For Respondent SRI.A.K.JAYASANKAR NAMBIAR (SENIOR ADVOCATE) SRI.ANIL D. NAIR.   JUDGMENT   K.Vinod Chandran,J:   The Revenue is in appeal, raising the following questions of law:   i) Whether, on the facts and in the circumstances of the case the Tribunal is right in law in confirming the order of the CIT (A) dir....

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....(hereinafter referred to as "the Act"). The claim of the assessee was that the apartments at Madras and Coimbatore were kept ready for stay by the touring officers of the assessee due to the difficulties faced by such officers to get accommodation in those cities. The first appellate authority allowed the claim of the assessee relying on the decision of the Bombay High Court in CIT v. Chase Bright....

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....l. The Supreme Court held that the intention of the legislature in introducing sub-sections (3), (4) and (5) of Section 37 is clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purpose of any accommodation in the nature of guest house indicated in sub-section (4) of Section 37. 5. Respectfully followi....