IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
I.T.R. No.44 of 1996
Date of decision: 20.11.2008
The Commissioner of Income Tax, Haryana, Rohtak.
-----Applicant.
Vs.
M/s Porritts & Spencer (Asia) Ltd., Faridabad.
-----Respondent.
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
HON'BLE MR JUSTICE L.N. MITTAL
Present: Mr. Yogesh Putney, Sr. Standing Counsel
for the revenue.
Mr. Santosh Aggarwal, Advocate &
Mr. A.C. Jain, Advocate
for the assessee.
-----
ORDER:
Following questions of law have been referred for
opinion of this Court by the Income Tax Appellate Tribunal, Delhi
Bench ‘E’ Delhi arising out of I.T.A. Nos.2977 and 3019(Del)/90 in
respect of assessment year 1986-87:-
“1. Whether, on the facts and in the circumstances
of the case, the Hon’ble Tribunal was right in law
in upholding the decision of the Ld. CIT(A)
deleting the addition of Rs.1,83,855/- made u/s
36(1)(ii) on account of commission / bonus paid
to employees?”
ITR No.44 of 1996 2
2. Whether, on the facts and in the circumstances
of the case, the Hon’ble Tribunal was right in law
in holding that in computing the disallowance u/s
40-A(5)/40(c), of the following expenses, the
provisions of Rule 3(c)(ii) are applicable:
a) Medical reimbursement expenses of the
employees.
b) Group personal accident insurance/
hospitalisation insurance scheme premium.
c) Medical Insurance premium.
d) Telephone expenses.
e) Salary, wages and bonus etc. paid to
personal servants engaged by the
employees."
The questions referred are covered by the order
passed by this Court on 16.9.2008 in I.T.R. Nos.80 to 82 of 1982
(M/s Porrits & Spencer (Asia) Ltd., New Delhi v. The
Commissioner of Income-tax, Haryana).
This reference is accordingly, decided in same terms.
( ADARSH KUMAR GOEL )
JUDGE
November 20, 2008 (L. N. MITTAL)
ashwani JUDGE