TMI Blog2015 (2) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the salary covered under Section 40A(5) of the Income Tax Act, 1961. - Decided against revenue. Disallowance of Camp Office expenses - Directors' Wives accompanying their husbands on business tours - Tribunal deleted addition - Held that:- nce the Tribunal has recorded a finding of fact that the wives of the Directors had accompanied their husbands on business tour, therefore, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the following substantial questions of law: (1) Whether on the facts and in the circumstances of the case, the ITAT was right in holding that Disallowance of Medical expenses of a Director of the Assessee Company was not covered U/s 40A(5) of the Income Tax Act, without answering the question as to whether reimbursement of medical expenses is part of salary. (2) Whether on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the appellant relies upon judgments of Kerala High Court as well as Bombay High Court, reported as Ram Bahadur Thakur Ltd. Vs. Commissioner of Income-Tax (2003) 261 ITR 390 and Commissioner of Income-Tax Vs. Bhor Industries P. Ltd. (2006) 284 ITR 319 respectively to contend that the travelling expenses of the Directors' wives would be admissible if it is for business purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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