HINDUSTAN TIMES LTD. Vs. INCOME TAX OFFICER.

JUDGEMENT

(1.) THESE cross appeals arise out of the order dated 16 -11 -1987 of the learned Commissioner of Income Tax (A), IX, New Delhi for the assessment year 1984 -85.

(2.) THE assessed is a public limited company engaged in the printing and publishing of newspapers and periodicals. ITA No. 733(Del) of 1988 (Departments appeal)

(3.) THE first ground relates to the claim of Rs. 2,611 as cost of silver medals awarded by the assessed to outstanding students of Bharatiya Vidya Bhawan in journalism. The Income Tax Officer disallowed the same on the ground that the expense was not connected with the assesseds business.