IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 23RD MAY 2011 / 2ND JYAISHTA 1933 ITA.No. 168 of 2001() --------------------- AGAINST THE ORDER DATED / / IN COCH. IN ITA.558/1996 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT / APPELLANT -------------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT(S): / RESPONDENT --------------- M/S.HINDUSTAN NEWS PRINT LTD., NEWS PRINT NAGAR, VELLOOR. ADV. . SRI.A.K.JAYASANKAR NAMBIAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 23/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- I.T.A. No.168 of 2001 --------------------------------- Dated, this the 23rd day of May, 2011 J U D G M E N T Ramachandran Nair, J. Question raised in the appeal pertains to disallowance of guest house expenses and depreciation allowed by both the appellate authorities. Admittedly, the respondent's industrial unit is located in a remote area, where there is no hotel facility available. Further the respondent is a Government of India undertaking. Therefore, we do not find any ground to interfere with the orders of the Tribunal allowing the claim. Consequently, this Income Tax Appeal is dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg