TMI Blog1970 (9) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure of Rs. 6,979 out of a total expenditure of Rs. 10,079 incurred by the assessee on his foreign tour was an admissible deduction while computing the assessee's total income ? " The assessment year in question is 1962-63. The assessee is an ophthalmic surgeon in New Delhi. He derives income from his profession as well as from salary received by him from Dr. Shroff's Charity Eye Hospital. During the accounting year ending 31st March, 1962, the assessee visited several hospitals in different countries of Europe and in Egypt. He undertook the tour in order to keep himself abreast with the latest techniques in ophthalmology and spent a total sum of Rs. 10,079 on the tour. The amount consisted of Rs. 3,617 spent on air-journey ticket ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Assistant Commissioner, both the Income-tax Officer as well as the assessee went up in appeal before the Income-tax Appellate Tribunal. The contention urged on behalf of the revenue was that the Appellate Assistant Commissioner was not justified in allowing a sum of Rs. 2,520 while the claim made on behalf of the assessee was that the disallowance of Rs. 5,040 as representing personal expenditure of the assessee was wrong nor was there any justification for disallowance of Rs. 2,519 (Rs. 2,520) on the ground that it was attributable to the assessee's duties as a salaried employee rather than as a professional man. The Tribunal found it as a fact that the assessee had visited foreign countries on his own and not that he had been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult of the Tribunal's orders was that the assessee was allowed a total deduction of Rs. 6,980 (Rs. 6,979 to be more precise) out of a total expenditure of Rs. 10,079. The question referred by the Tribunal relates to the aforementioned deduction. Mr. A. N. Kirpal, learned counsel for the revenue, tried to persuade us to hold that the entire amount of Rs. 6,979 allowed by the Tribunal was in the nature of capital expenditure or, at any rate, personal expenditure of the assessee, as had been held by the Income-tax Officer. It, however, seems to us that on the finding recorded by the Tribunal the expenditure incurred by the assessee was allowable as a deduction under section 10(2)(xv) of the Indian Income-tax Act, 1922, and was neither an exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount was not an allowable deduction but the Tribunal's view that the expenditure was of a capital nature was not correct. Mr. Kirpal next referred to the case of Ambica Mills v. Commissioner of Income-tax. In that case the assessee-company, which carried on the business of textile manufacture, authorised a tour by the director and the superintendent of the company's mills for two purposes, viz. 3 (i) in order to make an on-the-spot study of the latest developments in the manufacturing, designing and processing of cloth in the United Kindgom and other countries; (ii) to make a report on their return on the work done by them as to the latest developments in the manufacturing, designing and processing of textiles seen by them, and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he nature of revenue expenditure. The decision is clearly distinguishable on its own facts. Mr. Kirpal finally tried to assail the Tribunal's finding on the ground that the Tribunal had merely expressed its opinion about the object and purpose of the tour and as such its finding could not be regarded as a finding of fact. We do not agree. The Tribunal has clearly stated that the assessee's object and purpose in going abroad was to keep himself up to date in the techniques of his profession. This is a pure finding of fact and is not merely an expression of opinion. It is not the case of the department that the finding is either perverse or is not supported by evidence. In this view of the matter, it is not possible for us to hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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