The Commissioner Of Income Tax – 1, Pune v. Minilec (India) Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.283 OF 2006ANDINCOME TAX APPEAL NO.651 OF 2009 The Commissioner of Income Tax – 1, PuneVersusMinilec (India) Private Limited ..Appellant. ..Respondent. Mr.Vimal Gupta for the appellant.Mr.S.N. Inamdar for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1.Heard learned counsel for the revenue. The issue sought to be raised in these appeals revolve around expenses incurred on foreign travel by the employees of the respondent. The respondent is a manufacturer and the items manufactured by the respondent-assessee is to be exported by the sister concern. If the employees were deputed to visit different countries to assess the marketability of these products, in that event the expenses incurred on them can legitimately be said to be incurred for the purposes of business. Same view has been taken by the tribunal. We do not find any fault with the view taken by the tribunal. As a matter of fact, the finding of fact is recorded by the tribunal after appreciation of evidence, which cannot be said to be perverse. 2.In the above view of the matter, we do not find any substantial question of law involved in these appeals. The appeals are thus dismissed in limini with no order as to costs.