TaxTMI 
TaxTMI 
1981 (7) TMI 247
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 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 deduction in respect of Value of these books, under the first proviso to s.32 (i) (ii) of the IT Act as the assessee claimed that the value of these in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....otrophic 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 published by one another. The 24 volumes were published progressively over a period of 10 years, and finally it is submitted tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 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 attempted to give any reasons for sustaining the disallowances in respect of the other items. In the circumstances, it is submi....