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TMI Blog2007 (5) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... , justified in holding that payments were not hit by the provisions of section 43B of the Income-tax Act, 1961 and deleting the addition of Rs. 81,151 and Rs. 10,320 under section 43B? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that jeep cannot be equated with motor car and the expenses on it would not be liable for disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees on certain items mentioned therein, namely advertisement, publicity, sales promotion, payment to hotels, running and maintenance of aircrafts and motor cars including hiring of aircrafts and motor cars. It has been held by this court in the case of CIT v. Jagaran Prakashan P. Ltd. [2008] 296 ITR 627 (I.T.R. No. 93 of 1994 decided on May 2, 2007), that the expression "motor cars" use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... swer to the third question seems to be quite simple. Section 37(3B)(ii) uses the expression "running and maintenance of... motor cars". It is obvious that the word "maintenance" cannot be said to be redundant we fail to see that if "repair" is not covered by "maintenance" then what else would be covered by the word "maintenance". In the circumstances, our answer to the third question referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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