1990 (11) TMI 35

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..... t of the assessment year 1982-83, and the petitioner seeks reference of the following question to this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee-company was entitled to the deduction of expenses incurred by it in respect of the cinema business at Lucknow which had been closed down ? The contention of the pet .....

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..... allowed because, in that case, it had not been held that the two different cinemas involved there formed part of the same business. In the present case, the Commissioner of Income-tax (Appeals) as well as the Tribunal, on the evidence on record, have come to the conclusion that the two ventures at Delhi and Lucknow constituted one unit and, therefore, the business expenses relating to Lucknow can .....

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