1989 (11) TMI 29

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....instance of the Commissioner of Income-tax, Cochin, the Income-tax Appellate Tribunal, Hyderabad Bench B, Camp at Cochin, has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the Income-tax Officer to exclude the medical expenses while making the disallowance under sect....

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....ditioner, refrigerator, etc., which was only Rs. 32. In fact, the disallowance on account of medical expenses was negligible. In the case of Mr. E. B. Unni, the disallowance on account of medical expenses was Rs. 773. Regarding expenditure other than medical expenditure, the Tribunal upheld the order of the Income-tax Officer following the decision of this court in CIT v. Forbes, Ewart and Figgis ....

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....t the instance of the Commissioner, has referred the question we have extracted in paragraph 1 of this judgment. We heard counsel on both sides. In the common order of the Appellate Tribunal, the Tribunal has stated that the disallowance of Rs. 19,005 made under section 40A(5), being expenditure for maintenance of bungalow, furniture, air-conditioner, refrigerator and medical expenses is in acc....

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....ile making the disallowance under section 40A(5). Though several decisions were referred to before us, we do not propose to discuss those decisions and the applicability of those decisions to the facts of this case. The Tribunal has substantially relied on the Circular of the Central Board of Direct Taxes No. 336 dated April 16, 1982. The above circular is in regard to the computation of the to....