1980 (9) TMI 30

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....shall also dispose of Miscellaneous Civil Case No. 66 of 1979, as in both these cases the assessee as well as the question of law are common. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question for our opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the separate addition of luggage recei....

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....pellate Tribunal, the Tribunal considered the argument of the assessee and observed: " What we feel is that the rate of 20% is to be calculated after excluding the passenger tax, but the whole of the amount received on account of luggage is to be added in computing the net income because it involves no extra expenditure. " The Tribunal keeping in view this finding that the receipts on transp....