1977 (10) TMI 62

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....said to be question of law, arising out of the Tribunal's order dt. 26th April, 1977 in ITA 1048/JP/1975-76 to the Hon'ble High Court of Judicature for Rajasthan. 2. In as much as, in our opinion, a question of law does arise out of the Tribunal's order, we hereby draw up to statement of the case as requested. The facts of the case, in brief, may be stated as follows. 3. The assessee is a re....

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....while on tour. He further held that these expenses were not verifiable. The learned ITO completed the assessment computing the total income at Rs. 30,740. Annexure-A, is the copy of the assessment order, forming part of the statement of the case. 5. Before the learned AAC in appeal, it was contended that in earlier years, only part of the expenses were considered inadmissible. Therefore, it ....

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....tended that the finding of the learned AAC is incorrect. It was pointed out that the expenses were incurred by the assessee by offering tea and meals, to the constituents who visited the business premises of the assessee. Thus, according to the learned counsel the expenses in question were incurred wholly and exclusively for the purpose of the business and as such are allowable deductions. 7. O....