2003 (3) TMI 655

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....tant Member. - This is an appeal by the assessee against the order of Dy. CIT(A), Jaipur for the assessment year 1992-93. The appellant has agitated on which are discussed and decided in this order. 2. Confirmation of disallowance of Rs. 6600 on account of salary paid to the employee. The brief facts of the case are that the appellant's source of income during the year was share of profit fr....

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....so stated that the employee, Shri Vijay Kumar was not related with the appellant. He also contended that the Assessing Officer cannot disbelieve the contents of affidavits of an employee without cross examining him. 4. The ld. DR relied upon the order of Assessing Officer and the ld.CIT(A). 5. We have considered the rival submissions. The Assessing Officer had made disallowance on the ground....

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....d that no evidence was produced before him and the appellant also failed to bring on record the specific purpose for which the tour was undertaken by Shri Vijay Kumar. Therefore, the ld. CIT(A) had confirmed the disallowance made by the Assessing Officer. 7. The ld. AR has contended that the tours had been undertaken for the purpose of business and, therefore, it was an allowable expenditure. O....

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....ncludible in the assessee's total income. Therefore, he did not allow the deduction claimed under section 80L. The ld. Dy. CIT(A) upheld the action of the Assessing Officer. 10. We have considered the facts of the case. In this case, the ld. AR had relied upon the judgment of the Kerala High Court in the case of K. Nandakumar v. ITO [1993] 204 ITR 856 wherein it was held that section 80AB had n....