2013 (3) TMI 593

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..... 2. The assessee has raised ground Nos. 1 to 5 against disallowance of expenditure. The effective ground is ground No. 1 which reads as under :                 " 1. That the worthy Commissioner of Income-tax (Appeals)-II, Ludhiana has erred in confirming the addition of Rs. 1,10,739 on account of domestic travelling and Rs. 1,16,536 on account of foreign travelling (totalling to Rs. 2,27,275) in respect of expenses incurred on travelling expenses by the wife of the assessee." 3. The brief facts of the case are that the assessee was a partner in several partnership concerns and was also carrying on business of jewellery under his proprietary concern, M/s. Wi....

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....ccount 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 during the year under consideration. The assessee had filed on record the details of inland travelling expenses at page 73 of the paper book totalling Rs. 3,11,341 in which the perusal of the said details reflect that the assessee had booked the expenditure of his employees Shri Ajay Bhardwaj visiting different cities on different dates. On some of the said trips, the wife of the assessee also undertook the said trips. The explanation of the assessee in this regard was that as the items of diamond ....