2004 (9) TMI 325

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....erred which are as follows: "1. On the facts and in the circumstances of the case, the learned CIT(A) has erred in deleting the addition of Rs. 12,90,863 on account of development expenses. 2. On the facts and in the circumstances of the case, the learned CIT(A) has erred in directing the AO to recompute the disallowance under r. 6D after clubbing all the journeys undertaken by the employees....

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....te authority for the asst. yrs. 1994-95 and 1995-96 in the assessee's own case. 3. Before us, the learned counsel Shri Piyush Kaushik appearing on behalf of the respondent-assessee has submitted that Tribunal, Delhi in the assessee's own case for the asst. yr. 1994-95 in its order dt. 27th Dec., 2002 as also for the asst. yr. 1995-96 in ITA No. 2772/Del/1999 dt. 23rd Feb., 2004 has upheld the d....

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....incurred by the appellant on the travel of its employees. The first issue in this regard is whether all the journeys undertaken by an employee during the year should be clubbed together for the purpose of applying r. 6D or each journey should be taken separately and judged on the criteria laid down in r. 6D. The second issue is whether incidental expenditure incurred by the employee and reimbursed....

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....our of the appellant. I, therefore, direct that disallowance should be worked out on the basis that the journeys undertaken during the year by an employee should be clubbed together for computing the disallowance under r. 6D and that incidental expenses actually incurred and reimbursed by the employer should not form part of the calculation". 6. We find that the aforesaid ground is also covered....