{"id":78862,"date":"2001-07-20T00:00:00","date_gmt":"2001-07-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-balaji-enterprises-on-20-july-2001"},"modified":"2015-11-03T21:18:08","modified_gmt":"2015-11-03T15:48:08","slug":"commissioner-of-income-tax-vs-balaji-enterprises-on-20-july-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-balaji-enterprises-on-20-july-2001","title":{"rendered":"Commissioner Of Income-Tax vs Balaji Enterprises on 20 July, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Balaji Enterprises on 20 July, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 254 ITR 553 SC<\/div>\n<div class=\"doc_bench\">Bench: B Kirpal, N S Hegde<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. Special leave granted.\n<\/p>\n<p> 2. After hearing the counsel for the parties, in our opinion, a question of law does arise, especially in view of the fact that the Madras High Court in CIT v. Balaji Enterprises [1999] 236 ITR 589 in a case of the respondent relating to a similar claim for deduction had allowed the application under Section 256(2) of the Income-tax Act, 1961.\n<\/p>\n<p> 3. We, therefore, allow this appeal, set aside the judgment of the High Court and direct the Tribunal to state the case and refer the following question of law to the High Court :\n<\/p>\n<p>   &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Assessing Officer to allow deduction of service charges amounting to Rs. 1,82,03,470 or any part thereof ?&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Income-Tax vs Balaji Enterprises on 20 July, 2001 Equivalent citations: 2002 254 ITR 553 SC Bench: B Kirpal, N S Hegde ORDER 1. Special leave granted. 2. After hearing the counsel for the parties, in our opinion, a question of law does arise, especially in view of the fact [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-78862","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Balaji Enterprises on 20 July, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-balaji-enterprises-on-20-july-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Balaji Enterprises on 20 July, 2001 - Free Judgements of Supreme Court &amp; 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