1990 (12) TMI 33

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..... ng questions of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in upholding the order of the Appellate Assistant Commissioner deleting additions of Rs. 55,288 in each of the four assessment years, namely, 1971-72 to 1974-75, on the ground that the provisions made by the assessee on the basis of the rent damage bills i .....

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..... s. 1,05,100 each year by way of damages for use and occupation of the premises where he was carrying on the business of running the Grand Hotel. The Income-tax Officer had allowed rent only at the rate of Rs. 49,812 and added a sum of Rs. 55,288 in the total income of the assessee for each of these years. It is clear from the facts stated by the Tribunal in its order that the rent of Rs. 49,812 re .....

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