COMMISSIONER OF INCOME TAX Vs. HOTEL LAKE END

JUDGEMENT

(1.) HEARD.

(2.) ON an application under s. 256(1) of the IT Act, 1961, the Tribunal has referred the following question for the opinion of this Court :

(3.) IN Kalyanji Mavji's case (supra), their Lordships have allowed the expenditure for renovating the building and machinery which are requisitioned and later on de-requisitioned.