M/S.teksons Pvt.ltd v. The Commissioner Of Income-Tax, Dcit, Sp Range-14, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORIGINAL SIDE INCOME TAX APPEAL NO. 26 OF 2003 M/s.Teksons Pvt.Ltd. vs. The Commissioner of Income-tax,DCIT, SP Range-14, Mumbai Appellant Respondent Mr.A.H. Gokhale i/b. M/s.RMG Law for the appellant. Ms.S.V. Bharucha i/b. Mr.P.Kapur for the respondent. P.C. CORAM: R. M. LODHA & J.P.DEVADHAR,JJ. DATED: 1st October 2004 Heard the learned counsel for the appellant. details of the expenses disallowed by the Tribunal are thus: 5. N.D.Dolawani OfficerRs.33,113-----------Rs.1,06,652 3. As regards the expenses pertaining to A.N.Banatwala to the tune of Rs.38,254 the Tribunal observed that the said expenses did not relate to the year of the account. We hardly find any error in that respect. 4. In respect of the expenses pertaining to M.Swaminathan, the Tribunal observed that the assesseefailed to establish foreign travel expenses of M.Swaminathan. No legal infirmity is found by us in the said finding of the Tribunal. 5. Regarding the foreign travel expenses of K.Madanlal, the Tribunal held that the assessee failed toestablish the business purposes of foreign travel expenses incurred for K. Madan Lal. Nothing contrary could be shown to us. 6. In respect of foreign travel expenses pertaining toMithani and Faizal, the Tribunal held that the materialproduced by the assessee did not establish the need for incurring foreign travel expenses of Mithani and Faizal. We do not find any infirmity in the said consideration. 7. As regards the disallowance of foreign travel 8. No substantial question of law arises. 9. Appeal is dismissed in limine.(R.M. LODHA,J.)(J.P. DEVADHAR,J.)