2012 (1) TMI 82

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..... t, 1961 (hereinafter referred to as the Act) has been filed against the order dated 12.9.2003 passed by the Income Tax Appellate Tribunal Delhi in I.T.A. No. 4929/Del/98 relating to the assessment year 1989-90. In the memo of appeal the appellant has raised the following four questions said to be questions of law arising out of the order of the Income Tax Appellate Tribunal:   1. Whether on .....

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..... n the same had already been allowed by the Tribunal for the earlier A.Y. 1977-78.   4. Whether on the facts and circumstances of the case the appellate authorities including the Tribunal have erred in law in not granting the relief relating to foreign travelling expenses amounting to Rs.62077/- when the same was clearly allowable.   We have heard Shri R.S. Agarwal, leearned counsel for .....

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..... rding dis-allowance in foreign travelling expenses is concerned, we find that the assessing officer had disallowed only 10% of the foreign travelling allowance claimed by the appellant which has been upheld by the CIT (Appeals) who had followed the order passed by the Income Tax Appellate Tribunal for the earlier year. The Tribunal has not found any good ground to interfere in such dis-allowance. .....

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