1980 (9) TMI 30

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee as well as the question of law are common. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question for our opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the separate addition of luggage receipts to the total income ? " This question arises for assessment years 1973-74 and 1974-75. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we feel is that the rate of 20% is to be calculated after excluding the passenger tax, but the whole of the amount received on account of luggage is to be added in computing the net income because it involves no extra expenditure. " The Tribunal keeping in view this finding that the receipts on transport of luggage did not involve any extra expenditure, rejected the assessee's claim that some ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X