2009 (7) TMI 844

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.... under section 260A of the Income-tax Act, 1961 (in short, "the Act") against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated June 6, 2008, passed in I. T. A. No. 81(ASR)/2008 for the assessment year 2004-05, proposing to raise four substantial questions of law, out of which learned counsel for the appellant pressed only questions Nos. 1 and 2, which are as under : ....

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....r 10 per cent. attributable to personal expenses. The Commissioner of Income-tax (Appeals) observed that the expenditure had been incurred by cheque and there was nexus with the business purpose. On appeal of the Revenue before the Tribunal, the view taken by the Commissioner of Income-tax (Appeals) was set aside. It was held that the assessee had not led any evidence that the visit of Sunil Kumar....

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....Processing Society [1981] 130 ITR 504 (P&H) and Oriental Building and Furnishing Co. v. CIT [1952] 21 ITR 105 (P&H).   4. We are unable to hold that the questions raised are substantial questions of law. Whether evidence is to be allowed, is a matter of discretion depending upon a fact situation. In the present case, the issue dealt with was the assessee's claim for deduction of amount tow....