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TMI Blog2013 (7) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Year 1992-93 - [2006 (8) TMI 519 - GUJARAT HIGH COURT] was preferred by the Revenue, but the same was withdrawn for the purpose of filing miscellaneous application for correction of the alleged apparent mistake committed by the Tribunal - Appeal dismissed. Disallowance of expenditure on salary - Held that:- if any staff is deployed at the residence of the Chairman for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on facts in reversing the order passed by the CIT(A) and thereby deleting disallowance of Rs.22,31,740/- on account of expenses on new lignite project at Mata no Madh treated as capital in nature? (B) Whether the Tribunal is right in law and on facts in reversing the order passed by the CIT(A) and thereby deleting disallowance of Rs.1,32,000/- on account of expenses towards salary and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow that the issue involved stood covered in favour of the assessee by the decision of the Tribunal in assessee's own case in I.T.A. No.3232/Ahd/1996 for the Assessment Year 1990-91 vide order dated 5th May 2005 and the same was followed in assessee's own case in I.T.A. No.936/Ahd/1999 for the Assessment Year 1992-93 vide order dated 12th July 2005. The Tribunal followed the same decisions. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which amount was expended by the respondent assessee towards salary and other perquisites of staff employed at the residence of the Chairman of the Corporation. The case of the Revenue is that such expenditure cannot be stated to have been expended wholly for the purpose of business. Learned counsel for the Revenue contended that no such finding was given either by Commissioner(Appeals) or by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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