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TMI Blog1993 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance of the assessee, the Income-tax Appellate Tribunal has referred the following three questions of law to this court for its opinion: "(i) Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the expenses amounting to Rs. 12,507, Rs. 85,777 and Rs. 10,077 incurred by the assessee for various social welfare measures were not allowable as revenue exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question is covered by the decision of this court dated April 23, 1993, in the case of Voltas Ltd. v. CIT [1994] 207 ITR 47 (Income-tax Reference No. 259 of 1980). Following the same, it is answered in the affirmative, i.e., in favour of the Revenue and against the assessee. The third question is also covered by the decision of this court in the case of M. H. Daryani v. CIT [1993] 202 ITR 731 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Tribunal erred in law in holding that by incurring the above expenditure the assessee derived an enduring benefit. The payment of the amount in question, according to learned counsel, was made not to the Bombay Municipal Corporation from whom the land had been obtained but to the occupier of the said land for getting vacant possession thereof. The purpose of this payment, according to couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant possession of the plot of land which it had acquired in exchange for its own plot from the Bombay Municipal Corporation. The admitted position is that the plot in question was in the occupation of some third person who had been running a laundry business thereon. The above amount was paid to the occupier of the land. It is evident that payment was made to the occupier to get vacant possession ..... X X X X Extracts X X X X X X X X Extracts X X X X
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