9911796707
TMI Blog1985 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in taking recourse to section 40(c) of the Act when the Department had not disallowed the claim for motorcar expenses under that section ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in disallowing the claim of the applicant for motorcar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-72, decided on September 17, 1973, the Tribunal upheld the disallowance as made by the Appellate Assistant Commissioner. The said decision of the Tribunal was, however, the subject-matter of Reference Applications Nos. 290 to 293 (Ahd) of 1973-74. Feeling aggrieved by the said order of the Tribunal, the assessee sought a reference to this court. The earlier decision of the Tribunal in I. T. A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company from this expenditure. Declining to answer the question raised in the reference, this court left it to the Tribunal to dispose of the appeal before it under section 260(1) of the Income-tax Act in the light of the observations made in the judgment reserving unto the parties the right to lead evidence. Since the very same question arises in this reference, the question is clearly covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r excessive having regard to the business needs of the company and the benefit derived/accruing. therefrom to the company. It will be open to both sides to lead evidence after the appeal goes back to the Tribunal. The Tribunal will permit both sides to lead additional evidence on this limited question. The reference is disposed of accordingly with no order as to costs.
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