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TMI Blog1980 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat State before the Narmada Water Tribunal. The assessee had also share income from another law firm M/s. Bhaishanker Kanga & Girdharlal. He started independently in this profession and the Narmada Tribunal engagement was apparently in the course of this personal profession. 2. It was explained to us that the assessee had to be at New Delhi for long spells in connection with the Narmada Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowable while some of the expenses could not be deducted. In the absence of details, he allowed Rs. 1,483 retaining the disallowance of Rs. 2,000. The assessee is in appeal before us. 4. It was explained on behalf of the assessee that he was preparing bills for charges for professional services rendered from time to time. For a part of the period under consideration the assessee's bill for Narma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. No doubt the actual receipt came next year and were taxed because the assessee submitted the bills after close of the accounting year but the assessee had incurred the expenses this year to earn the income which was actually received in subsequent year. In any case it was a part of assessee's professional activities which were carried on this year. 5. Shri Hazarilal the ld. Deptl. Rep. state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the effective carrying out of assessee's work connected with the Narmada Tribunal Work. The amount claimed is quite modest in relation to the income earned and in our view there is no justification to disallow any part of it. No doubt, it would have been better had the assessee furnished the details but for this petty amount we do not see any justification to disallow any part of it. 7. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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