TMI Blog2010 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee in this appeal has raised disputes on seven different grounds, which have been dealt with in the succeeding paragraphs. 2. The first dispute is regarding disallowance of Rs 18,65,533/- out of travelling expenses under rule 6D of the Income- tax Rules, 1962. The assessee had calculated disallowance under Rule 6D on the basis of aggregate of trips undertaken per person and thus, offered an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the whole year. The disallowance made by the Assessing Officer is in conformity with the above judgment of the jurisdictional High Court. We, therefore, see no infirmity in the order of the CIT (A) confirming the disallowance and same is therefore upheld. 3. Second dispute is regarding disallowance of guest house expenses amounting to Rs 5,56,884/- u/s 37(4) of the Income-tax Act, 1961. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowance u/s 37(4). Thus, the disallowance made by the Assessing Officer is in conformity with the judgment of the Apex Court (supra). We, therefore see no infirmity in the order of the CIT (A) confirming the disallowance and same is, therefore, upheld. 4. The third dispute is regarding disallowance of advertisement expenses amounting to Rs 2,83,865/- incurred 2003 in which, the similar issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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