COMMISSIONER OF INCOME-TAX. VS DOONGAJI & CO.
2002 P T D 512
[250 I T R 750]
[Supreme Court of India]
Present: B.N. Kirpal and Syed Shah Mohammed Quadri, JJ
COMMISSIONER OF INCOME-TAX.
versus
DOONGAJI & CO.
Civil Appeal No.2263 of 2000, decided on 27/03/2000.
(Appeal by special leave from the judgment and order dated February 9, 1999 of the Madhya Pradesh High Court (Indore Bench) in M.C.C. No.224 of 1993).
Income-tax---
----Reference---Question of law---Depreciation---Liquor business-- Bottles used whether "plant"---Question of law---Indian Income Tax Act, 1961, Ss. 32 & 256.The question whether bottles used in liquor business are "plant" for the purposes of depreciation allowance is a question of law.
K.N. Rawal, Additional Solicitor-General of India (Ms. Neera Gupta and Ms. Sushma Suri, Advocates with him) for Appellant.
A. Subba Rao, Advocate for Respondent.
ORDER
Special leave granted.
We have heard counsel for the parties.
Without expressing any opinion on the merits of the case, we direct the Tribunal to state the case and refer the following question of law to the High Court:
"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the bottles used in liquor business as plant?"
The appeal is allowed in the aforesaid terms.
M.B.A./1059/FCAppeal allowed