1994 (10) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iii) in law and fact in discarding and disbelieving the evidence of Dr. Vijayan, Dr. Srikumar and Dr. Sasikumar ? (iv) in interfering with the addition made by the Officer accept ing the statements of the above doctors ? 2. Whether, on the facts and in the circumstances of the case (and also in view of the withdrawal of similar claim by the assessee for the assessment year 1985-86 (vide enclosure)), the Tribunal is right and had materials to accept the contention of the assessee that concession had been granted in the matter of operation theatre charges . . . . and is not the acceptance of contention had and unsupported by evidence and materials ? 3. Whether, on the facts and in the circumstances of the case, (a) the Tribunal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....handwriting of the specialist doctors of the amount due to them from particular patients. The envelopes also contained cash for payment to the doctors. The amounts mentioned in the working sheets tallied with the notings in the slips in the envelopes, which slips also contained the name of the in-patient and also the name of the doctors. It was also a significant factor that two of the specialist doctors had admitted that they have received the amount in cash from the assessee for the specialist services rendered by them to particular patients. It was in the background of these facts and appreciation of the materials available on record that the Tribunal came to the conclusion that the amount of medical attention charges added by the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order of the Appellate Tribunal that a question of law arises out of the order in so far as it relates to operation theatre and other charges and that it is liable to be referred to this court under section 256(2) of the Income-tax Act, 1961. So far as the third question is concerned, it is only a general question which relates to both questions Nos. 1 and 2. On the above discussion, we are satisfied that the following question of law is liable to be referred to this court in so far as it relates to the operation theatre and other charges made mention of in question No. 2 raised by the Revenue, namely,-- " Whether, on the facts and in the circumstances of the case, the Tribunal was justified on the materials before it in holding t....