2013 (1) TMI 138

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....FOR IT.   RESPONDENT:- BY ADVS. 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) directing the assessing officer to allow guest house e....

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.... 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 Steel Ltd. (No.1) [1989] 177 ITR 124. 3. The Tribunal relied on a d....