1978 (2) TMI 87

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....the following two questions of law for our opinion, namely: (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that expenses towards supply of coffee, tea, cigarettes, etc., do not form part of entertainment expenditure within the meaning of section 37(2B) of the Income-tax Act, 1961 ? (2) Whether the amount of Rs. 11,....

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....ce v. Commissioner of Income-tax [1967] 66 ITR 88, of the Gujarat High Court in Additional Commissioner of Income-tax v. Desai Brothers [1977] 108 ITR 14 and on the decision of the Punjab and Haryana High Court in Commissioner of Income-tax v. Khalsa Nirbhai Transport Co. (P.) Ltd. [1971] 82 ITR 741. There was also a decision of the Andhra Pradesh High Court in R. B. Shreeram & Co. (P.) Ltd. v. Co....

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....Motor Service v. Commissioner of Income-tax [1967] 66 ITR 88 stated at page 92 as follows : "In the instant case, we are unable to get from the order of the Tribunal the reasons for replacing the petrol engines by diesel engines. It is not known whether the petrol engines which were the component parts of the trucks in question had become disused and whether there was any need for substituting ....

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....t is the latter, it should be considered as a replacement or renewal. This is the crux of the matter. But this aspect was completely lost sight of by the Tribunal and it is not possible for us to pronounce on the same without a further statement of facts in this regard. For the reasons mentioned above, we direct the Tribunal, under section 66(4) of the Act, to submit a further statement of fact....