1981 (7) TMI 247

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umber of books, details of which are as under:     Rs (a) Encyclopaedia of Chemical Technology containing 24 Volumes 10,306.00 (b) Fatty Acids Part 3,4, & 5 set of three volumes 1,133.68 (c) Advances is lipid Research Volume ; Volume 1 to 14 3,363.96 (d) Distillation-Volume of five books 1,323.55 (e) Chemical Technicians ready reference-Total value-7 books 1,710.10 (f) Organic Synthesis Collective; Volumes 1 to 5 1,111.10 (g) Cosmeticology-7 books 908.00 (h) Essential Oils-Volume 10. 11,335.70 (i) Applied instrument. 2,211.00 (j) Cosmetics-Science &. Technology 1,187.15     24,590.24 The assessee claimed deducti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he use of any other volume. Each volume covered complete and independent topics, for example, Acid chloride in volume 1, Azeotrophic distillation in volume 2, Centrifugal separation in Volume 4, Chromatography in volume 5 etc. etc. Further it is submitted that the knowledge of a topic in one volume is unconnected or independent work with that of the knowledge of other topic in another volume, Any volume can be referred separately for getting complete information on a particular topic without depending on another volume. Different Volumes could be useful for different and independent information to different individuals at any time. Finally the most important thing pointed out as regard the Encyclopaedia is that all the volumes were not publ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs. 750. Therefore the assessee was eligible for deduction under the first proviso to s. 32(i) (ii) of the IT Act. 5. Reverting to the AAC's basis for rejecting the assessee's appeal, the Id. Rep. has stated that the AAC's contention that the volumes of the Dictionary could be self sufficient only in the sense that each word defined is separate from each other. This is a good specimen of confused thinking. The first of half sentence speaks about the self sufficiently of volume while the later half of the sentence speaks about words separately defined from each other. Apart from that, the ACC after making a futile attempt at proving that a Dictionary was one book, even if it was in a number of volumes, he has not even attempt....