9911796707
TMI Blog2004 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and in the circumstances of the case, the learned CIT(A) has erred in deleting the addition of Rs. 12,90,863 on account of development expenses. 2. On the facts and in the circumstances of the case, the learned CIT(A) has erred in directing the AO to recompute the disallowance under r. 6D after clubbing all the journeys undertaken by the employees together and after excluding the incid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 1995-96 in the assessee's own case. 3. Before us, the learned counsel Shri Piyush Kaushik appearing on behalf of the respondent-assessee has submitted that Tribunal, Delhi in the assessee's own case for the asst. yr. 1994-95 in its order dt. 27th Dec., 2002 as also for the asst. yr. 1995-96 in ITA No. 2772/Del/1999 dt. 23rd Feb., 2004 has upheld the decision of the CIT(A) and has thus allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees. The first issue in this regard is whether all the journeys undertaken by an employee during the year should be clubbed together for the purpose of applying r. 6D or each journey should be taken separately and judged on the criteria laid down in r. 6D. The second issue is whether incidental expenditure incurred by the employee and reimbursed to him like expenditure on telephone, conveyance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowance should be worked out on the basis that the journeys undertaken during the year by an employee should be clubbed together for computing the disallowance under r. 6D and that incidental expenses actually incurred and reimbursed by the employer should not form part of the calculation". 6. We find that the aforesaid ground is also covered by the order of the Tribunal in the assessee's own cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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