2018 (9) TMI 225

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e case, the order of the Income Tax Appellate Tribunal retaining disallowance of Rs. 8, 00,000/- only out of the claim of expenditure of Rs. 59, 88, 728/- for alleged security at tea gardens, thereby giving relief of Rs. 51, 88, 728/- is perverse as the entire expenditure was unproved, the payee concerns were non-existent, no confirmation was filed for security claimed to have been provided and security had been provided by Indian Tea Association against payment ? (ii) Whether, on the facts and in the circumstances of the case, the order of the Income Tax Appellate Tribunal allowing payment of Rs. 1, 68, 10, 480/- to Gangan Properties Pvt. Ltd. for alleged supply of organic manure is perverse & erroneous as the party had passed onl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s compensation to the retired employees is perverse and erroneous as the scheme had fallen through and the amounts received from the employees were returned to them with interest ? It is well-settled by authority that a substantial question of law denotes a question of law of great substance and public importance. An ordinary question of law cannot be termed as a substantial question of law. The statute, while engrafting Section 260A of the Income Tax Act, 1961 allowed appeals from the orders of the Tribunal to the High Court on substantial questions of law only, making it akin to second appeals under the Civil Procedure Code. In this appeal, we find that five issues have been identified as giving rise to substantial questions of law,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (a) where the premises are occupied by the assessee - (i) as a tenant, the rent paid for such premises; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs; (ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises." Mr. Agarwal, learned counsel for the Revenue argues that the assessee had not been in possession of the property and a dispute was going on between them and the lessor. The keys of the premises were lying with the police. Therefore, the application of Section 30 was dependent upon the findings whether the assessee was a tenant, paying rent and using the demised premises for the purpose of its bu....