2018 (10) TMI 1306

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....AS SRI.P.BENNY THOMAS AND SRI.P.GOPINATH For The Respondent : SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) AND SRI.JOSE JOSEPH SC FOR INCOME TAX JUDGMENT Vinod Chandran, J The appeals are by the assessee and the revenue. The assessee has filed appeals from the common order of the Tribunal for the assessment years 2008-09 and 2009- 2010. The Revenue has filed an appeal from the very same comm....

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....ips it can also not be found that they were solely for the purpose of the business. It is in such circumstance that 1/5th of the expenses claimed on foreign travels were dis-allowed. The First Appellate Authority followed the decision of the Tribunal in the case of the assessee itself on the very same aspect for the year 2005-06 and 2006-07 and permitted full allowance of expenses incurred as expe....

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....he Tribunal in the appeals filed by the assessee for the year 2008-09 and 2009-10 in both of which the Tribunal confined the dis-allowance to 1/5th of the total expenses claimed. 4. In this context, we have to notice the appeal of the revenue. As was noticed herein above, for the years 2009-10, the Assessing Officer himself had granted 1/5th of the expenses as dis-allowances which was restored ....