1992 (4) TMI 61

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....our grounds. The first one is that the Commissioner (Appeals) erred in directing the IAC not to include Rs. 10,495 being hotel expenses while computing the disallowance under section 37(3A). The relevant part of the IAC's order is as follows : " (iii) Hotel expenses in Franchise Seminar, Managing Training Seminar and Diners Club expenses are considered under the head hotel bills. Expenses which....

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....l Representative placed reliance upon the IAC's order. In reply, the learned counsel for the assessee advanced the same arguments as those before the Commissioner. He also argued that the specific word 'hotel' has been used and so the disallowance has to be confined to the application of that word alone. He referred to the dictionary meaning of that word and submitted that the meaning of the word ....

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....where eating facilities are also provided. The word 'hotel' has been used in the section in order to cover those cases where both residential and eating facilities are provided. If the word 'restaurant' had been used in the section the argument could have been raised that the expenditure was incurred in a hotel (which included a restaurant) and so the disallowance could not be made. Where a restau....