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2012 (11) TMI 1329
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.... Sr. S.C (IT), R. Kumari. For the Respondent : M/s. B. Poddar, Snr. Adv., M. Choudhary, D. Poddar, P. Poddar, A. Sinha. ORDER By Court For deciding the following questions of law, these appeals were admitted:­ (1) Whether on the facts and in the circumstances of the case, the I.T.A.T was justified in law in treating part of Guest House expenditure as Revenue expenditure u/s 3....
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....5,02,000/­ by holding that these expenses were Revenue expenses? 2. Learned counsel for the parties submit that question nos. 1 and 2 stand answered in Tax Appeal No. 14/1999R (Commissioner of Income Tax Vs. M/s. Central Coalfields Ltd.) dated 13th June, 2012. 3. In view of the above, question nos. 1 and 2 are answered in the light of the decision given in Tax Appeal No. 14/1999R dated 1....