COMMISSIONER OF INCOME TAX Vs. VERIAH P

JUDGEMENT

(1.) WE do not find any referable question of law arising out of the order of the Tribunal, annexure "C". The assessee, an individual, was a partner of a business which was running a cinema theatre. The firm was dissolved in 1979. The cinema business was taken over by the assessee. The Tribunal found, as a fact, that there was no discontinuance of the business. The assessee's claim for deduction of expenses spent on decorative items, furniture, electrical works and sanitary works in the course of improving the theatre was allowed by the Tribunal as revenue expenditure. The Tribunal could not find any question of law to be referred and hence this application under Section 256(2) of the Income-tax Act, 1961.

(2.) SO far as decorative items are concerned, it includes plaster of paris work, decoration of walls, ceilings, verandas, etc. The Tribunal noted that these are not items of a permanent nature, but liable to change as tastes and fashions change. The Tribunal therefore allowed the expenses as revenue expenditure. The finding on the nature of the work is essentially a question of fact on which no question of law arises.

(3.) WE do not, therefore, find any question of law arising out of the order of the Tribunal, referable to this court. This petition under Section 256(2) is, therefore, dismissed.