COMMISSIONER OF INCOME TAX Vs. DINESH PRAKASHAN MANDIR

JUDGEMENT

(1.) THE assessee is a publishing concern. It, inter alia, publishes an annual publication called " Dinesh Sure Guess ". In the assessment years 1971-72 and 1972-73, the turnover of sales of this publication was Rs. 4,84,544 and Rs. 6,10,850, respectively. It claimed a special deduction of 20% under Section 80QQ of the I.T. Act, 1961. This claim was disallowed on the ground that the publication was of the nature of brochures, tracts and pamphlets, covered by Sub-section (3) of Section 80QQ. On appeal, the claim for deduction of 20% was allowed on the view that the publication did not fall within these exceptions. THE Tribunal upheld the allowance of the claim.

(2.) AT the instance of the CIT, the Tribunal has referred for our opinion the following question of law :

(3.) WE, therefore, answer the question referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200.