2012 (1) TMI 82

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....er section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act) has been filed against the order dated 12.9.2003 passed by the Income Tax Appellate Tribunal Delhi in I.T.A. No. 4929/Del/98 relating to the assessment year 1989-90. In the memo of appeal the appellant has raised the following four questions said to be questions of law arising out of the order of the Income Tax Appell....

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....nt allowance amounting to Rs. 98,580/- when the same had already been allowed by the Tribunal for the earlier A.Y. 1977-78.   4. Whether on the facts and circumstances of the case the appellate authorities including the Tribunal have erred in law in not granting the relief relating to foreign travelling expenses amounting to Rs.62077/- when the same was clearly allowable.   We have....