2014 (4) TMI 900

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....espondent : R. S. Agarwal ORDER This is an appeal under section 260-A of the Income Tax Act relating to the assessment year 1989-90 arising from the order of the Tribunal dated 7.5.2003. The appeal has been admitted on the following questions:- A- Whether the Hon'ble Tribunal is legally justified in upholding the order of CIT(a) who directed to complete assessment for 27 months when order ....

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.... Jain appearing for the respondent along with Sri R.S. Agarwal. So far as the question 'A' is concerned, the same is covered by the decision of this Court in Income Tax Appeal No. 277/1999 in the case of Commissioner of Income Tax, Bareilly and Others vs. M/S. Rampur Distillery & Chemical Co. Ltd. decided today. In as much as it is not open to the appellant to raise this question for the ....

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.... Tribunal. Therefore, it is not upon to the Revenue to raise this issue again in this appeal. So far as the question 'B' is concerned, the Tribunal has deleted the dis-allowance of interest to the tune of Rs. 6,36,698/- on the basis of the order of the Tribunal for the assessment year 1990-91. Against the order of Tribunal, Revenue filed Appeal No. 27/2000 which has been decided by this C....

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....far as the question no. 2 is concerned, we find that a series of judgements have been passed by High Courts holding that club membership fees for employees incurred by the assessee is business expense under section 37 of the Income Tax Act, 1961. We also find that none of the decisions have been challenged in this Court. Even otherwise, we are of the view that it is a pure business expense". There....