2010 (2) TMI 1158

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....dra Jain with Ms.Sutapa Saha P.C. : 1. The basic question which arises in the present appeal pertains to a disallowance of an amount of Rs. 21.66 lakhs by the assessing officer, which was claimed by the assessee on account of foreign traveling expenses. The aforesaid amount was disclosed in the books of account of the assessee in the course of regular assessment for assessment years 199596, ....