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2016 (11) TMI 1033 - AT - Income TaxDisallowance of trip expenditure - quantification of expenses - Held that:- Quantification of disallowance does not involve any question of law. It is dependent upon the facts and circumstances in a particular year. The Revenue authorities have quantified the disallowance at ₹ 3,48,870 on an analysis of the details of the expenditure produced by the assessee. Once an estimated opinion is being taken by an authority, then, that opinion ought not to be intervened by the higher appellate authority unless it is demonstrated that such opinion is based on consideration of irrelevant material. No such facts have been brought to my notice. Therefore, do not see any justification for interfering in the order of the learned Commissioner of Income-tax (Appeals) as far as confirmation of disallowance of ₹ 3,48,870 is concerned. - Decided against assessee Disallowance of traveling expenditure - Held that:- In the case of Sayaji Iron and Engg. Co. v. CIT [2001 (7) TMI 70 - GUJARAT High Court] disallowance was made out of the telephone expenditure under the belief that such facility might have been used by the employees of the company for personal purpose. Here in the present case, the learned Assessing Officer has brought on record that no business visit was required to be undertaken at Goa, and therefore, the expenditure cannot be debited in the accounts of the assessee. - Decided against assessee
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