2001 (10) TMI 73

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....PASAYAT C.J.- At the instance of the assessee, the following question has been referred for the opinion of this court by the Income-tax Appellate Tribunal Delhi Bench-E (for short "the Tribunal"), under section 256(1) of the Income-tax Act, 1961 (in short "the Act"): "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure of Rs.19.89 l....

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....for the said villagers. The Assessing Officer held that the dispute regarding vacation of land had been continuing even before the Delhi International Airport was vested in the assessee-Corporation and since the time when the said airport was under the authority of the Ministry of Tourism and Civil Aviation. It was held that the expenditure in question was incurred to facilitate physical control o....

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....eady acquired the village site. On the contrary, circumstantial evidence like the underground tunnel for use of the villagers as passage would clearly go to show that the villagers were legally entitled to stay in the village site and had easementary right of passage over the runway owned by the assessee-Corporation. Further the villagers claimed title by adverse possession. Accordingly, it was he....