TMI Blog2009 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal allowed the same to the extent of 50%. The Assessing Officer also disallowed the commission paid to the Managing Director and other executives. However, the CIT(A) and the Tribunal allowed the same. The Assessing Officer disallowed amount attributable to personal use of the car but the CIT(A) held that expenditure was not attributable to personal use. - Held that – the issues involved are qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se following substantial questions of law:- “i) On the facts and circumstances of the case, whether the Hon’ble ITAT is right in dismissing the appeal of Revenue thereby deleting the disallowance made by the Assessing Officer regarding foreign tour expenses of Mrs. Tapedar w/o Shri K.C.Tapedar (MD), for which no evidence was furnished by the assessee to prove the nexus with the business activiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Car, was deleted?” 2. The Assessing Officer disallowed foreign tour expenses of wife of the Managing Director. The CIT(A) allowed the same but the Tribunal allowed the same to the extent of 50%. The Assessing Officer also disallowed the commission paid to the Managing Director and other executives. However, the CIT(A) and the Tribunal allowed the same. The Assessing Officer disallowed am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been found that wife of the Managing Director had accompanied her husband partly for business purpose and for partly for personal purposes and in view of that finding, expenses to the extent of 50% have been allowed, which is consistent with the view taken by the Kerala High Court in CIT v. Appollo Tyres, (1999) 237 ITR 706 and Calcutta High Court in CIT v. Indian Products Limited, (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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