1993 (3) TMI 49

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....purposes, it is necessary for the executives of the assessee to undertake foreign travel involving substantial expenditure thereon. For the assessment year 1972-73, the assessee-company had claimed weighted deduction under section 35B of the Act in respect of an amount of Rs. 58,408, which represented foreign travel expenses including cost of gift articles distributed to foreign travel agents abroad, cost of travel folders for distribution abroad and membership subscription of certain travel associations. The claim of the assessee was allowed by the Income-tax Officer (the "Income-tax Officer"). The Commissioner of Income-tax (the "Commissioner"), however, called for the assessment records of the assessee for the year in question and, on....

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....d deduction under section 35B of the Act in respect of the amount in question. It also did not approve of the order of the Commissioner passed under section 263 of the Act whereby the Income-tax Officer was directed to make a fresh scrutiny of the expenditure and decide the claim for deduction afresh. In that view of the matter, the Tribunal set aside the revisional order of the Commissioner and restored the relief originally granted by the Income-tax Officer to the assessee. At the instance of the Revenue, the following two questions were proposed to be referred to this court for opinion : "(1) Whether the Tribunal was right in law in holding that the services rendered by the assessee by way of conducting and making arrangements for tou....