2012 (11) TMI 1329

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..... udhary, D. Poddar, P. Poddar, A. Sinha. ORDER By Court For deciding the following questions of law, these appeals were admitted: (1) Whether on the facts and in the circumstances of the case, the I.T.A.T was justified in law in treating part of Guest House expenditure as Revenue expenditure u/s 37(4) of the Income Tax Act, 1961 for the Assessment Year 1993 94 and 1994 95? (2) .....

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..... answered in Tax Appeal No. 14/1999R (Commissioner of Income Tax Vs. M/s. Central Coalfields Ltd.) dated 13th June, 2012. 3. In view of the above, question nos. 1 and 2 are answered in the light of the decision given in Tax Appeal No. 14/1999R dated 13th June, 2012. 4. So far as question no. 3 is concerned, it is with respect to deletion of disallowances in respect of expenditure incurred on .....

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