1989 (6) TMI 13

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.... claimed deduction for expenses of Rs. 15,100, Rs. 5,000 included which on account of professional charges for preparation of the return for 1976, Rs. 4,100 being the travelling expenses for two visits made by the assessee's representative from Bombay to Calcutta and the balance amount being fees for income-tax appeals for the assessment years 1974-75 and 1975-76. The Income-tax Officer did not allow the said expenses as deduction. Being aggrieved, the assessee filed an appeal before the Commissioner of Income-tax (Appeals) who allowed Rs. 5,000 under section 80vv of the Act. The assessee then took the matter to the Tribunal and submitted that all these expenses were allowable and the Commissioner of Income-tax (Appeals) was not justified ....

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.... any of the authorities mentioned under section 80VV of the Act. Same is the position with regard to the travelling expenses of the consultants who came from Bombay to Calcutta in connection with these matters. These expenses were not paid for appearing before the authorities mentioned above. These expenses are, therefore, a permissible deduction. There is no dispute with regard to the expenses which have been incurred for appearing before the authorities mentioned above. Here, the assessee has incurred the expenses of Rs. 6,000. The assessee cannot claim any deduction exceeding Rs. 5,000. This being the position, the assessee cannot get deduction of Rs, 1,000, i.e., exceeding Rs. 5,000. The Tribunal, therefore, restricted the disallowance ....