2011 (5) TMI 98

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..... MI - 32204 - DELHI HIGH COURT- Decided in favor of assessee. - ITR No. 27/1997 - - - Dated:- 27-5-2011 - MR JUSTICE SANJAY KISHAN KAUL, MR JUSTICE RAJIV SHAKDHER, JJ. For the Petitioner : Mr. P.N. Monga Mr. Manu Monga For the Respondent : Mr. N.P. Sahni Mr. Rakesh Sinha RAJIV SHAKDHER, J 1. By way of the captioned reference, we have been called upon to adjudicate the foll .....

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..... Home known as Kamla Castle at Mussorie for the benefit of the employees going on holidays there? (iv). Whether the ITAT was justified in holding that the water charges amounting to Rs.1,97,467/- and Rs.61,816/- are not admissible deduction? 2. The captioned reference pertained to the Assessment Year 1982-1983. Question No.(i) 3. In so far as question no.(i) is concerned, we are informed by .....

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