1997 (7) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J.-This is a reference under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee and the following question of law has been referred by the Tribunal for answer by this court: "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was right in disallowing the expenditure of Rs.1,27,577 under section 37(4) of the Income-tax Act, 1961....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e filed an appeal before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) confirmed the finding of the Assessing Officer. Therefore, the matter was taken up before the Tribunal and the Tribunal also confirmed the finding of the Commissioner of Income-tax (Appeals). Thereafter, the assessee approached the Tribunal for making a reference before this court and, accor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....depreciation on maintenance of such kinds of guest-houses. This is a special provision and this will override the general provisions of depreciation applicable in the Act. The Tribunal applying this principle has declined to grant any relief to the assessee and, in our opinion, rightly so. Once a particular provision has been made, then that provision will prevail as against the general provision.....