TMI Blog2002 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... re satisfied that the Tribunal has not given reasons with regard to the travelling expenses of the wives of the directors. Mere statement that the travelling expenses incurred by the wives of the directors were considered to be admissible expenses does not mean that this is not personal expenditure. The assessee has to prove that it is not to be treated as personal expenditure. Since, we do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Sharma, the wife of another director Sri M. M. Sharma accompanied their husbands abroad for which purpose the company incurred total expenditure of Rs. 62,302. The Assessing Officer disallowed the claim on the ground that the expenditure was not incurred wholly and exclusively for the purpose of the business. Before the appellate authority, the assessee relied on the decision of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. A. No. 301/Coch of 1991, dated July 29, 1992) wherein in similar circumstances travelling expenses incurred by the wife of the director were considered to be admissible expenses. It may further be stated in this connection that the two decisions in CIT v. T. S. Hajee Moosa and Co. [1985] 153 ITR 422 (Mad) and Bombay Mineral Supply Co. P. Ltd. v. CIT [1985] 153 ITR 437 (Guj) (Appex.) were consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court in the decision reported in CIT v. Aspinwall and Co. Ltd. [1999] 235 ITR 106, held "that the travel was undertaken by the wife of the senior executive only for the purpose of business. This was a case where the assessee had incurred expenditure for the travel of its employee and the wife of the employee and not the wife of its own partner or director. It was under these circumstances that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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