At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE G RAMANUJAM & THE HONOURABLE MR. JUSTICE N A SATHAR SAYEED
Judgment Text
Ramanujam, J.
In this petition filed under s. 256(2) of the IT Act, 1961, the Revenue seeks a reference on the following question :
"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in the case, in holding that the expenditure incurred on the maintenance of the guest house and the depreciation on such building should be allowed as a deduction ?" *
It is brought to the notice of this court that similar question has already been directed to be referred by this court in T.C.P. Nos. 522 to 528 of 1983 (The CIT, Tamil Nadu-II, Madras v. Neyveli Lignite Corporation Limited, Neyveli (South Arcot) by an order dt. 26-11-1984. Hence, this question has already been directed to be referred. Even otherwise, we think the order of the Tribunal. Hence, the Tri
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bunal is directed top state a case and refer the above question for the opinion of this court.