AKHATARI BEGUM AND SONS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order shall also dispose of Miscellaneous Civil Case No. 66 of 1979, as in both these cases the assessee as well as the question of law are common.

(2.) THE Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question for our opinion :

(3.) THE Tribunal keeping in view this finding that the receipts on trans port of luggage did not involve any extra expenditure, rejected the assessee's claim that some expenditure was involved in the transport of luggage also and the same should have been considered for determining the net profit from luggage receipts. Clearly the finding is one of fact and no question of law could arise therefrom.