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Dy. Cit Vs. Dr. Daljit Singh Eye Hospital (P)

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2002)77TTJ(Asr.)550

..... and consistent results.on the basis of above explanation, it was claimed that the assessee carried out the research, as such the deduction was available under section 35(1)(iv) of the income tax act.as regards to the contention raised by the department that the approval of scientific research authority was required, the learned counsel for the assessee submitted that there was no such need because ..... were in fact a data collection and statistical records but not the scientific ..... from the above discussion, it can be said that the word "business" on a wider interpretation can include within its scope profession for the purpose of the income tax act.we think it appropriate to discuss the views of various courts on the similar issues.the hon'ble gujarat high court in the case of natvarlal ambalal dave v.cit (supra) held that : " ..... the assessing officer further stated that the assessee was engaged in the medical profession which could not be called the business for the purposes of income tax act, 1961.accordingly, it was submitted that the deduction under section 35 was not available to the assessee because the same related to the business only.the ..... the reliance was placed on the following case law : it was argued that although the terms science and research were not defined in the income tax act but the dictionary meaning of those terms made it clear that it referred to the knowledge possessed as a result of studies or practice, science was a branch of study which was concerned with .....

Deputy Commissioner of Income Tax Vs. Dr. Daljit Singh Eye Hospital (P ...

Court : Income Tax Appellate Tribunal ITAT Amritsar

..... details filed were in fact a data collection and statistical records but not the scientific research. ..... from the above discussion, it can be said that the word "business" on a wider interpretation can include within its scope profession for the purpose of the it act.we think it appropriate to discuss the views of various courts on the similar issues.the hon'ble gujarat high court in the case of natvarlal ambalal dave v.cit (supra) held that : "merely because a person ..... the reliance was placed on the following case law : it was argued that although the terms science and research were not defined in the it act but the dictionary meaning of those terms made it clear that it referred to the knowledge possessed as a result of studies or practice, science was a branch of study which was concerned with observations, classification of ..... it was further submitted that the assessee had not taken the approval from the prescribed authority as required under section 35(3) of the it act.accordingly, it was submitted that the ao rightly disallowed the claim of the assessee and the learned cit(a) was not justified in allowing the same when the deduction was not ..... after considering the rival submissions opined that deduction under section 35 of the it act related to the expenditure on scientific research which might be of revenue or capital ..... there was no justification to deprive the assessee of the deduction under section 35(2)(ia) of the act, and accordingly he allowed the claim of the assessee.5. .....

Executive Engineer, Pwd Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Amritsar

..... (copy filed), rejected the assessee's aforesaid application, stating that the information requested by the assessee pertained to third parties, as per section 8(1)(j) of the right to information act, information pertaining to third parties cannot be disclosed unless it is in public interest to do so, the central information commission has held in various cases that the information contained in it returns of third parties cannot be disclosed under normal circumstances, being ..... (a copy whereof has been filed), giving the names of the contractors and showing the amounts of tds deducted from them for financial years 2001-02 and 2002-03, and seeking, under the right to information act, 2005, to be supplied information about the amount of income tax refunded to the said contractors and the amount of interest paid by the it department to the contractors while refunding the said amount; that vide order 23-8-2007 ..... the case of the assessee is that it is a state government institution; that it failed to transfer into the central government account, the tax collected from contractors; that however, it had debited the same in a suspense account; that there was no loss to the revenue, because the funds remained with the state government and no personal benefit whatsoever was derived by ..... in the result, the appeals filed by the assessee are for statistical purposes, treated as allowed. .....