TaxTMI 
TaxTMI 
2009 (9) TMI 509
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....as 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'ble Income-tax Appellate Tribunal has erre....
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.... 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 charges, was deleted?" 2. During the course of asse....
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....peals) 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 marketing strategy, business and export promotion. Copies ....