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2009 (7) TMI 92 - HC - Income TaxDisallowance of foreign tour expenses without evidence, traveling of wife, commission paid to MD, personal use of car – The Assessing Officer disallowed foreign tour expenses of wife of the Managing Director. The CIT(A) allowed the same but the Tribunal allowed the same to the extent of 50%. The Assessing Officer also disallowed the commission paid to the Managing Director and other executives. However, the CIT(A) and the Tribunal allowed the same. The Assessing Officer disallowed amount attributable to personal use of the car but the CIT(A) held that expenditure was not attributable to personal use. - Held that – the issues involved are question of fact and are not substantial question of law - The findings of the Tribunal on those issues are not liable to be interfered with
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