2009 (9) TMI 509

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.... 1. Adarsh Kumar Goel J.-The Revenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order of the Income-tax Appellate Tribunal, Delhi Bench "A", New Delhi dated September 8, 2004, passed in I. T. A. No. 1076/Del/2000 for the assessment year 1993-94, proposing to raise the following substantial questions of law: "(i) Whether the hon'b....

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.... the disallowance of Rs. 2,84,072 made by the Assessing Officer on account of commission paid to the managing director and the executives, was deleted? (iv) Whether the hon'ble Income-tax Appellate Tribunal has erred in law in confirming the order of the Commissioner of Income-tax (Appeals) in which the disallowance of Rs. 70,000 made by the Assessing Officer out of legal and professional charg....

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....d the finding of the Commissioner of Income-tax (Appeals) holding that there was sufficient evidence showing that foreign tour was in connection with the business of the assessee. The tour reports were placed on record. The purpose of the visit was to meet the foreign suppliers of raw materials, discuss technical methods with colleagues working in sister concerns on product development and marketi....

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....ew was affirmed by this court in I. T. A. No. 540 of 2006 (CIT v. Porrits and Spencer (Asia) Ltd.) decided on March 5, 2009. 6. With regard to question (iv), it was held that the expenses were incurred for business purposes. 7. We have heard learned counsel for the assessee and perused the record. 8. It is clear from the above that questions (ii) and (iii) are covered by earlier orders of....