1988 (12) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... S. P. BHARUCHA J.-The first question that arises in this reference at the instance of the assessee reads thus : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction under section 35B(1)(a) of the Income-tax Act, 1961, of Rs. 12,500 in its assessment for the accounting period relevant to the assessment year 1972-73 ?" A similar question ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 33 on the cost of four room air-conditioners installed in the conference hall in the assessee's factory premises, on the cost of the electric installation in the dispensary building in the factory premises and on the cost of lighting in the factory yard. The Income-tax Appellate Tribunal upheld the view taken by the taxing authorities for this reason : "No doubt they were installed in the fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mises. Mr. Toprani, learned counsel for the assessee, submitted that it was there to render medical assistance to the factory workers, which the assessee was bound to provide. Dr. Balasubramanian, learned counsel for the Revenue, submitted that the obligatory medical assistance was only that of an urgent nature and limited to first-aid. In our view, the dispensary would provide such aid as the ass....