9911796707
TMI Blog2006 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (hereinafter referred to as "the Act"), for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the 'Tribunal was legally justified in upholding the order of the Commissioner of Income-tax (Appeals) in deleting the disallowance of rent of Rs. 31,200 in respect of 'Transit House' accommodation on the premise that the same being specifically allowable under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the provisions of section 37(4) and section 37(5) could not be invoked to disallow payment of rent of the guest house. On appeal by the Department, the Tribunal referred to the cleavage of opinion on the subject among various High Courts and preferred to adopt the interpretation which was favourable to the assessee. It, thus, upheld the order of the Commissioner of Income-tax (Appeals). The orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is upheld." We have heard Sri R.K. Upadhyaya, learned counsel appearing for the Revenue, and Sri S.D. Singh, learned counsel appearing for the assessee. We find that the controversy raised herein is squarely covered by the decision of the apex court in the case of Britannia Industries Ltd. v. CIT [2005] 278 ITR 546; [2005] 5 RC 619, wherein the apex court has held as follows: "The only qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purposes of a guest house of the nature indicated in sub-section (4) of section 37. When the language of a statute is clear and unambiguous, the courts are to interpret the same in its literal sense and not to give it a meaning which would cause violence to the provisions of the statute. If the Legislature had intended that deduction would be allowable in respect of all types of buildings/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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