1993 PLP 830 (PTD)
KRAFT PALACE Versus COMMISSIONER OF INCOME TAX
| Citation | 1993 PLP 830 (PTD) |
| Forum / Court | 199 I T R 104 |
| Bench Members | A .P. Misra and Dr. R.R. Misra, JJ |
| Parties | KRAFT PALACE Versus COMMISSIONER OF INCOME TAX |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1993 PLP 830 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1993 PLP 830 (PTD)?
The case was heard and decided by the 199 I T R 104 bench comprising: A .P. Misra and Dr. R.R. Misra, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1993 PLP 830 (PTD) (KRAFT PALACE Versus COMMISSIONER OF INCOME TAX). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
....Reference
Entertainment expenditure-- Expenditure in providing mineral water for foreign customers
Whether expenditure for hospitality
Indian Income Tax Ad, 1961, Ss37(2A) &
256. Held, that the question whether the Tribunal was justified in holding that the expenditure incurred by the assessee in providing mineral and aerated water to its foreign customers was in the nature of hospitality and could be disallowed under section 37(2A) of the Income Tax Act, 1961, was a question of law.
Judgment & Decree
Income Tax Application No212 of 1991 connected with ITA No.213 of 1991, decided on 19th September, 1991. ....Reference
Entertainment expenditure-- Expenditure in providing mineral water for foreign customers
Whether expenditure for hospitality
Indian Income Tax Ad, 1961, Ss37(2A) &
256. Held, that the question whether the Tribunal was justified in holding that the expenditure incurred by the assessee in providing mineral and aerated water to its foreign customers was in the nature of hospitality and could be disallowed under section 37(2A) of the Income Tax Act, 1961, was a question of law. Having heard learned counsel for the parties, we find that the question raised in the present case is the same as in the assessment 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: "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 assessee 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. M.B.A./2261/T Order accordingly.