1980 (9) TMI 30 - HC - Income Tax

Summary

The High Court of Madhya Pradesh declined to answer a question regarding the separate addition of luggage receipts to the total income of an assessee. The court upheld the Tribunal's decision that the receipts on luggage did not involve any extra expenditure, and deemed it a finding of fact. The court refused to consider the argument that extra expenditure was involved in transporting luggage. The assessee's claim was rejected, and there was no order as to costs.