1984 (8) TMI 108

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..... uired two cars which had been manufactured outside India. He gave these two cars on hire to Brown & Root International Ltd., and received hire charges of Rs. 54,655.66. He offered this amount for taxation. Brown & Root International Ltd. was a foreign company and was not maintaining a regular office in India. The said company had opened a temporary office in India in a hotel and that office was cl .....

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..... been used as tourist taxies by the assessee in the relevant accounting year, but the assessee had not produced any proof to show that they had been used as tourist taxies and not for any other purpose. Consequently, in view of the said proviso, no depreciation was admissible. 4. The Commissioner (Appeals) observed that the learned representative for the assessee had expressly admitted before him .....

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..... Regional Transport Authority as tourist taxies, might constitute an offence under the Motor Vehicles Act. However, that was only irrelevant when the cars had in fact been given to foreign company. According to him, the foreign company to whom the cars have been given should be deemed to be tourist. Shri Anjani Kumar, the departmental representative, on the other hand, relied on the reasons given .....

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..... t to any particular tourists but to a foreign company. The said foreign company had established its office in India for business. The persons employed in the said company had not come to India as tourists. They had come to India to carry on the business. Thus, the cars in question had been given to a foreign company for its business purposes. In the circumstances, it cannot be said that the cars i .....

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..... was not registered as tourist car would be an important circumstance to determine the aforesaid question of fact. As already stated, the cars in question in the present case, have been given to a foreign business concern, to be used for business. In the circumstances, the lower authorities were justified in rejecting the claim for depreciation. 8. In the result, the appeal fails and is dismissed .....

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