2013 (12) TMI 832

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....', New Delhi) dated 08.04.2005 in ITA Nos. 5323/Del/97 and 5195/Del/97 for the Assessment Year 1993-94. 3. The appeal was admitted on question Nos. 1, 2, 3, 5 and 6, made in the memo of appeal as questions of law for consideration, which are as follows:-      "(1) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenses and depreciation on guest House was allowable and the provisions of Section 37 (4) of the Act, were not attracted?      (2) Whether on the facts and in the circumstances of the case, the Tribunal was right in law holding that deduction u/s 80-I was allowable on gross total income without reducing the deduction u/s 80....

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....wo expressions can be similarly interpreted, a distinction has been sought to be introduced for the purposes of Section 37 by specifying the nature of building to be a guest house. In our view, the intention of the Legislature appears to be clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purposes of a guest house of the nature indicated in Sub-section (4) of Section 37. When the language of a statue is clear and unambiguous, the courts are to interpret the same in its literal sense and not to give it a meaning which would cause violence to the provisions of the statute. If the Legislature had intended that deduction would be allowable in respec....

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....ions 80-HH and 80-I on the gross total income. Against this judgment a special leave petition was filed in this court which was dismissed on the ground of delay on July 21, 2000 (see [2000] 245 ITR (St.) 71). The decision in J.P. Tobacco Products P. Ltd [1998] 229 ITR 123 (MP) was followed by the same High Court in the case of CIT v. Alpine Solvex P. Ltd in I.T.A. No. 92 of 1999 decided on May 2, 2000. Special leave petition against this decision was dismissed by this court on January 12, 2001 (see [2001] 247 ITR (St.) 36). This view has been followed repeatedly by different High Courts in a number of cases against which no special leave petitions were filed meaning thereby that the Department has accepted the view taken in these judgments.....