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2013 (3) TMI 593 - ITAT CHANDIGARHDisallowance of expenditure - Travelling expenses incurred by the wife of assessee - Held that:- Assessee had furnished on record a certificate of the diamonds institution under which Ms. Monika Gupta had undergone the course in polished diamonds and holds a diploma in jewellery technique. Further details of foreign travelling expenses undertook by Ms. Monika Gupta including the foreign exchange purchased by her are enlisted at page 74 of the paper book. In the totality of the facts and circumstances of the case, where the wife of the assessee is qualified and had visited different places in lieu of the business undertaken by the sole proprietary concern of the husband, we find no merit in the orders of the authorities below in disallowing the said expenditure. The expenditure having been incurred for the purpose of business of the assessee is to be allowed as a deduction. Assessing Officer noted that the car in respect of which the expenditure was debited to the sole proprietary concern of the assessee belongs to the firm M/s. Windsor Exports in which he was a managing partner. The assessee failed to produce any evidence in respect of use of the said car for business purpose of proprietary concern. Accordingly, the said disallowance of ₹ 58,696 was made by the Assessing Officer which was confirmed by the Commissioner of Income-tax (Appeals). The same is upheld - Decided partly in favour of assessee.
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