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TMI Blog2006 (12) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... and 76 of 1995 - - - Dated:- 6-12-2006 - ADARSH KUMAR GOEL, RAJESH BINDAL JJ. S. K. Garg Narwana for the commissioner. JUDGMENT The following questions of law have been referred for the opinion of this court by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short, "the Tribunal"), arising out of its order dated August 18, 1994, in ITA Nos. 612 and 631/Chandi/89, for the assessment year 1985-86: RA No. 292 "Whether, on the facts and in the circumstances of the case and on a proper interpretation of section 37(3A/3B), the Income-tax Appellate Tribunal was right in law in holding that the driver's salary was not to be included while working out the disallowance under section 37(3A) of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., 1983-84 and 1984-85. 4. The assessee claimed investment allowance in respect of its refinery unit for new machinery. The Assessing Officer disallowed the same on the ground that the refinery was not a manufacturing process/industrial under-taking. The appellate authority accepted the plea of the assessee following the decision in the earlier years and the Tribunal also upheld the same in view of the decision on the same issue relating to the assessment year 1983-84. 5. We have considered the rival submissions and perused the record. 6. We proceed to answer the questions referred as under : Re : Question in RA No. 292 7. Learned counsel for the Revenue relied upon the judgment of the hon'ble Supreme Court in Brita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure appears to be clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purposes of a guest house of the nature indicated in sub-section (4) of section 37. When the language of a statute is clear and unambiguous, the courts are to interpret the same in its literal sense and not to give it a meaning which would cause violence to the provisions of the statute. If the Legislature had intended that deduction would be allowable in respect of all types of buildings/accommodations used for the purposes of business or profession, then it would not have felt the need to amend the provisions of section 37 so as to make a definite distinction with regard to bui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved support from the decision of the Kerala High Court in CIT v. Travancore Cements Ltd. [1999] 240 ITR 816 [FB], CIT v. Price Waterhouse [1994] 207 ITR 564 (Cal) and the Bombay High Court in CIT v. Chase Bright Steel Ltd. (No. 1) [1989] 177 ITR 124. The said three decisions have been overruled by the hon'ble Supreme Court in Britannia Industries Ltd. v. CIT [2005] 278 ITR 546 ; [2005] 5 RC 619. 10. Learned counsel for the assessee sought to make a distinction by contrasting the expression "in the nature of guest house" used in section 37(3) of the Act with the expression "running and maintenance of motor cars". Reading the provision as a whole, the distinction sought to be made out is not material. The expression "running and mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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