COMMISSIONER OF INCOME TAX Vs. SOUTHERN ROADWAYS LTD.

JUDGEMENT

(1.) THE question referred to at the instance of the Revenue is :

(2.) THE facts from which the abovesaid question arose are as follows :

(3.) IN respect of inclusion of driver's salary under Section 37(3A), the point is covered by the decision of this Court in CIT v. Tamil Nadu Poultry Development Corporation : [2002]254ITR360(Mad) , wherein it was held that the driver's salary should not be included for the purpose of computing disallowance of expenditure on maintenance of motor car under Section 37(3A) of the IT Act, which in turn followed another judgment of this Court in CIT v. Sholinger Textiles Ltd. : [1999]240ITR908(Mad) , wherein an identical question has been considered and answer was given by this Court against the Revenue, Hence, the first question at the instance of the Revenue is answered against the Revenue and in favour of the assessee.