2010 (3) TMI 915

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....d against the order dated 25.11.2002 for the assessment year 1995-96 The assessee in this appeal has raised disputes on seven different grounds, which have been dealt with in the succeeding paragraphs. 2. The first dispute is regarding disallowance of Rs 18,65,533/- out of travelling expenses under rule 6D of the Income- tax Rules, 1962. The assessee had calculated disallowance under Rule 6D on....

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....ly and not with respect to the total expenditure incurred by an employee during the whole year. The disallowance made by the Assessing Officer is in conformity with the above judgment of the jurisdictional High Court. We, therefore, see no infirmity in the order of the CIT (A) confirming the disallowance and same is therefore upheld. 3. Second dispute is regarding disallowance of guest house ex....

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....and depreciation even if allowable u/s 30, 31 and 32 has to be considered for disallowance u/s 37(4). Thus, the disallowance made by the Assessing Officer is in conformity with the judgment of the Apex Court (supra). We, therefore see no infirmity in the order of the CIT (A) confirming the disallowance and same is, therefore, upheld. 4. The third dispute is regarding disallowance of advertiseme....