COMMISSIONER OF INCOME TAX Vs. GURUPADA DUTTA

JUDGEMENT

(1.) WE have had the advantage of hearing Mr. Chakravarti argue the case on behalf of the CIT against the opinion which has been expressed by the Tribunal. Notwithstanding that argument I am of the opinion that the opinion expressed by the Tribunal is the correct one and I agree with the reasons that they have given for that opinion. I do not propose to complicate the matter by adding other reasons.

(2.) IN my opinion the question asked "Whether the rate imposed under the provisions of the Bengal Village Self-Government Act, 1919, on a person occupying a building within the Union and using the same for the purpose of business is an allowable deduction in computing the profits of the business under S. 10 of the Indian IT Act" should be answered in the following way "Yes."