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2002 (9) TMI 40 - HC - Income Tax"Whether, on the facts and in the circumstances of the case : (i) the expenditure incurred on the foreign travel of the wives of the directors is an allowable deduction ? (ii) should not the Tribunal have considered the claim independently and on merits ?" - we are satisfied that the Tribunal has not given reasons with regard to the travelling expenses of the wives of the directors. Mere statement that the travelling expenses incurred by the wives of the directors were considered to be admissible expenses does not mean that this is not personal expenditure. The assessee has to prove that it is not to be treated as personal expenditure. Since, we do not find any reasons stated, according to us, the matter has to be considered by the Tribunal again - case is remanded
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