TMI Blog1980 (12) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee is a private limited company having its registered office at Motipur and carrying on business of manufacturing of sugar. For the assessment year 1961-62, year ending September 30, 1960, the assessee claimed Rs. 8,152, the amount spent by one of the directors of the company for attending the 10th Congress of International Society of Sugarcane Technologists held in Honolulu, which was not accepted by the ITO and the order was affirmed by the AAC. On further appeal, the Tribunal allowed the claim holding that the purpose of the tour of the director was to acquire the latest technique of sugar production and, thus, it was closely connected with the business of the assessee and, therefore, it could not be said that the tour was unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be allowed in the year 1961-62, because, admittedly, the tour Was not undertaken in this year. Mr. Jain has, however, submitted that whether the amount was allowable for the year in question was never agitated either before the Tribunal or before this court in their application for a reference and the Tribunal, being the final court of fact, this cannot be agitated in this court and the aforesaid finding is binding on the High Court. In support of his contention reliance has been placed on a number of decisions which I propose to discuss. In the case of Manohar Das Munni Lal v. Secretary of State for India [1945] 13 ITR 356 (All), it has been laid down that the assessee could not be allowed to turn mere question of fact into one of law b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notwithstanding that it may arise on the findings given by it." Learned standing counsel, in reply to the aforesaid submission, has submitted that the pertinent question to be considered was as to when liability was incurred and not when it was credited and has strongly relied on the decision of Nonsuch Tea Estate Ltd. v. CIT [1975] 98 ITR 189 (SC). In that case, assessment year 1959-60 was involved and the question referred was whether the remuneration of the managing agent for the period April 1, 1956, to June 30, 1957, was deductible in the computation of the income of the previous year ending on 30th June, 1958, and their Lordships held that the liabilities could not have been said to have arisen from any date prior to the 2nd Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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