1980 (2) TMI 155

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.... erred in deleting the air ticket expenses amounting to Rs. 9,753 in respect of two cine artists for their travel by air to Tashkent. The assessee is a registered firm carrying on business as film producers. The assessee firm incurred expenditure to proceed to Tashkent for the purpose of taking part in the Tashkent Film Festival. But the assessee claimed only the air tickets expenditure for the m....

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....hape of letter, dt. 5th March, 1976, inviting her to the festival was produced before him and that, therefore, it was allowed. However, in regard to the expenditure on behalf of Manju Bhargavi he directed the ITO to allow the expenditure on the assessee producing the necessary evidence before him. Aggrieved by the order of the CIT (A), the Revenue has come on appeal before us. 3. The ld. Deptl. R....