COMMISSIONER OF INCOME TAX Vs. BIMETAL BEARINGS LIMITED

JUDGEMENT

(1.) IN these cases, the first common question referred at the instance of the Revenue is as follows :

(2.) AT the time of hearing, this question was not pressed by the Revenue. Hence, we return this question unanswered.

(3.) THE facts relating to these questions are that the assessee had to shift the factory from Sembiam to Coimbatore due to certain labour unrest. THE Income-tax Officer disallowed the entire expenditure as capital expenditure. On appeal, the appellate authority disallowed the expenditure relating to the shifting of the machinery and allowed only such expenditure as relating to the shifting of the employees. This was confirmed on appeal by the Appellate Tribunal.