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TMI Blog2010 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 for the assessment year 1995-96 The assessee 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penditure incurred by an employee during 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( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31 and 32 has to be considered for disallowance 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/- incurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urrency and paid to Asia Today Limited for advertisement in Zee TV. The claim of the assessee is that services had been rendered outside India and the payment had also been made directly in the account of the party in Hongkong and, therefore, the income arising on account of the said payment was not taxable in India and the provisions of section 40(a)(i) were not applicable X X X X Extracts X X X X X X X X Extracts X X X X
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