Full Judgment Text & Judicial Ruling

Court Name: Supreme Court of India Judge(s): B. N. Kirpal, N. Santosh Hedge Title: COMMISSIONER OF INCOME-TAX vs BALAJI ENTERPRISES , . ( Case No.: Civil Appeals No, 4413 of 2001 C.P. No,820 of 1997 Date of Judgment:2001-07-20 Reported As: 2004 PTD 2125 Result: Leaving Tanted

Judgment ORDER ' Special . ' After hearing the counsel for the parties, in our opinion a question of law does arise, especially in view of the fact that the Madras High Court in CIT v. Balaji Enterprises (1999) 236 ITR 589 in case of the respondent relating to a similar claim for deduction had allowed the application under section '256(2) of the Income Tax Act, 1961. ' We, therefore, allow this appeal, set aside the judgment of the High Court and direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Assessing Officer to allow deduction of service charges amounting to Rs,1,82,03,470 or any part thereof?"

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