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TMI Blog2008 (9) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... octroi duty, bank charges, trunk call charges, insurance charges are not eligible for weighted deduction u/s 35B - 9 to 12 of 1986 - - - Dated:- 30-9-2008 - ADARSH KUMAR GOEL and AJAY TEWARI JJ. Rohit Khanna for the assessee. Ms. Urvashi Dhugga for the Commissioner. JUDGMENT The Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh Bench has referred the following questions of law for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short, "the Act"), for the assessment years 1978-79 and 1979-80 arising out of its order dated January 31, 1985, in I. T. A. Nos. 737/Chandi/82, 271/Chandi/83 and 275/Chandi/83: I. T. A. No. 275/Chandi/83 (by the Revenue) 1. Whether, on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of Rs. 2,972, bank charges of Rs. 427, trunk call charges of Rs. 3,439 and insurance charges Rs. 53,161?" I. T. A. No. 271/Chandi/83 (by the assessee) "1. Whether, the Income-tax Appellate Tribunal has been right in law in holding that the assessee was not entitled to deduction of surtax payable by it in pursuance of the Companies (Profits) Surtax Act, 1964, in arriving at the taxable income?" 2. The assessee claimed deduction in respect of medical expenses by way of payment of premium towards group medical insurance scheme and reimbursement of medical expenses, electricity, water and gas charges. The claim was disallowed by the Assessing Officer by treating the same as perquisite under section 40(c)/40A(5) of the Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue and against the assessee. Re: Q. No. (3) (by the Revenue) 8. Learned counsel for the assessee relied upon the judgment of the hon'ble Supreme Court in CIT v. Gwalior Rayon Silk Manufacturing Co. Ltd. [1992] 196 ITR 149; [1992] 3 SCC 326, wherein it has been held that roads laid within the factory premises as links or providing approach to the buildings are adjuncts to the factory buildings but are not plant and machinery. 9. Applicability of section 32A is to machinery or plant. The question referred is whether the roads constituted "plant". The judgment relied upon is, thus distinguishable. On the other hand in CIT v. N. C. Budharaja and Co. [1993] 204 ITR 412 ; [1994] Supp (1) SCC 280, reiterated in Builder ..... X X X X Extracts X X X X X X X X Extracts X X X X
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