TaxTMI 
TaxTMI 
2009 (1) TMI 20
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....red by F.I. Rebello,J. - The Revenue has come in appeal on the following question : (a) The substantial question of law which arises in the present appeal is regarding the correct interpretation of Section 32 of the Income Tax Act and other relevant provisions of the Act and whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal erred in confirming the order o....
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.... the appellant was required to transport the earth from one place to another for filling and the earth so transported did not belong to the assessee and as such the appellants business receipts to a large extent, can be held to be price of the charges received for transporting the goods from one place to another. The learned tribunal also recorded a finding that the appellant had also shown transp....
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.... deriving the benefit of higher depreciation, motor lorries must be hired out to some other person and whether the user of the same in the assessee's business of transportation of goods on hire would suffice. 2. In Board's Circular No. 609 dated 29th July, 1991, it was clarified that where a tour operator or travel agent uses motor business or motor taxis owned by him in providing transportation ....