The Principal Commissioner Of Income Tax 4 v. Sterling Abrasives Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL No. 450 of 2018 ============================================================= THE PRINCIPAL COMMISSIONER OF INCOME TAX 4 VersusSTERLING ABRASIVES LTD ============================================================= Appearance :Mr M.R BHATT, Sr Advocate with Mrs M.M BHATT, Advocate for the PETITIONER for the RESPONDENT(s) No. 1============================================================= CORAM: HONOURABLE Mr. JUSTICE AKIL KURESHIandHONOURABLE Mr. JUSTICE B.N. KARIA5[th] May 2018 ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Ahmedabad [“Tribunal” for short] dated 13[th] November 2017, raising the following question for our consideration : “Whether the Tribunal is correct in law and on facts in deleting the disallowance of foreign travel expenses of RS. 35,15,07/= ?” The issue pertains to disallowance of the expenditure on foreign travel incurred by the assessee. CIT [A] having confirmed the disallowance, the issue reached the Tribunal. The Tribunal, by the impugned judgment, noted that the assessee-company had submitted copy of email correspondence with foreign parties in respect of foreign travel. Relying on such materials and the deletion of disallowances in the earlier years, the Tribunal ruled in favour of the assessee. Entire issue is factual in nature. No question of law arises.Tax Appeal is dismissed. Prakash [Akil Kureshi, J.][B.N Karia, J.]