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Petitioner: KRAFT PALACE VS Respondent: COMMISSIONER OF INCOME TAX
Court Name: Allahabad High Court Judge(s): A. P. Misra, R. R. Misra Title: KRAFT PALACE vs COMMISSIONER OF INCOME TAX Case No.: Income Tax Application No,212 of 1991 connected with ITA No,213 of 1991, Date of Judgment:1991-09-19 Reported As: 1993 PTD 830 Result: Order accordingly
JUDGMENT
JUDGMENT Having heard learned counsel for the parties, we find that the question raised in the present case is the same as in the assessm ent year 1984-85. For the said year, we have, by our order, dated April 30, 1991, called for a question of law. Accordingly, following the said judgment, we direct the Income Tax Appellate Tribunal concerned to draw up a statement of the case and refer the following question of law to this Court for our opinion in accordance with law: A ' Whether, on a proper interpretation of the nature and scope of the provisions of section 37(2A) of the Act, the Income Tax Appellate Tribunal was justified in holding that the expenditure incurred by the assesseq on providing mineral and aerated water to its foreign customers was in the nature of expenditure on providing 'hospitality' and the same was thus liable for disallowance under the said section?" ' There shall be no order as to costs.