2008 (4) TMI 460

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....filed against the order of the Income-tax Appellate Tribunal "A" Bench, Chennai dated October 21, 2003, made in I. T. A. No. 1920/Mds/99. The relevant assessment year is 1996-97. The questions of law on which the appeal was admitted are as follows: "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure incurred towards the foreign t....

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....ee to explain about the details of the travel, i.e., the name of the person who travelled and the purpose of the travel and as to whether it was relevant to the business of the assessee, in order to substantiate the claim to deduction. The assessee filed its reply on February 3, 1999. The Assessing Officer, after referring to the note filed by the representative of the assessee, ultimately held th....

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.... contentions of the Department and allowed the claim to an extent of Rs.6,60,000. 4. Heard the learned counsel on either side and perused the materials available on record. 5. Even from the facts stated above, it is clear that the Assessing Officer has not dealt with the note stated to have been filed before him February 3, 1999. It is also not discernible from the assessment order about the....