Supreme Court · 2005 INSC 480 · Decided 5 October 2005
Britannia Industries LTD. v. Commissioner of Income Tax, West Bengal, Kolkata and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 480 · [2005] SUPP. 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 2415/2004
- Decided
- 5 October 2005
- Bench
- B.P. SINGH, TARUN CHATTERJEE, ALTAMAS KABIR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 30
Headnote
A B Income Tax Act, 1961-Sections 30-36, Section 37-Benefit of allowing expenditure incurred in respect of buildings and furniture used for business C of profession of assessee-Held, does not extend to expenditure incurred in respect of guest houses. The appellant sought for benefit of exemption of guest houses which was not allowed by the authorities. The claim was rejected by High Court based on other D judgments by same High Court. On appeal, appellant contended that Sections 30 to 32 deal with specific types of expenditure which are allowable in terms of the said provisions,
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