TaxTMI 
TaxTMI 
2013 (3) TMI 593
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.... Ms. Sushma Chowla (Judicial Member).- The appeal filed by the assessee is against the order of the Commissioner of Income-tax (Appeals)-II, Ludhiana, dated May 24, 2012 relating to the assessment year 2006-07 against the order passed under section 143(3) of the Income-tax Act, 1961 (in short " the Act" ). 2. The assessee has raised ground Nos. 1 to 5 against disallowance of expenditure. The ef....
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....unt of the proprietary concern M/s. Windsor Diamonds, the assessee had debited the expenditure of travelling (foreign and Indian) totalling Rs. 3,97,640. The Assessing Officer on perusal of the details of travelling noted that certain expenditure was incurred by the assessee on his wife Smt. Monika Gupta. The date-wise details of both the Indian travelling and foreign travelling are incorporated u....
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....ietor under the name and style of M/s. Windsor Diamonds. During the year under consideration the assessee had claimed total travelling expenses on account of inland travelling at Rs. 3,11,341 and foreign travelling at Rs. 1,16,356. The perusal of the details of travelling reflected that the wife of the assessee Ms. Monika Gupta had undertaken both the inland travelling and foreign travelling durin....
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....travelling expenses undertook by Ms. Monika Gupta including the foreign exchange purchased by her are enlisted at page 74 of the paper book. In the totality of the facts and circumstances of the case, where the wife of the assessee is qualified and had visited different places in lieu of the business undertaken by the sole proprietary concern of the husband, we find no merit in the orders of the a....