1
Court : Rajasthan
Decided on : Aug-23-1985
Reported in : [1986]160ITR952(Raj); 1985(2)WLN142
S.K. Mal Lodha, J.1. This reference has been made by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein), at the instance of the Commissioner of Income-tax, Jodhpur. The Tribunal has referred the following question of law arising out of its order dated December 10, 1979, passed in ITA No. 764/JP/1978-79 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the expenditure of Rs. 11,039 incurred by the assessee on the tour of its managing director to the U.S.A. was allowable as revenue expenditure '2. The assessee (non-petitioner) is a private limited company. It derives income from selling tractors, luna mopeds, godrej steel furniture, etc. For the assessment year 1976-77, the assessee incurred an expenditure of Rs. 11,039 on the foreign tour of the managing director, Shri P.S. Murdia. The case of the assessee is that the tour was undertaken to the U.S.A. mainly on the following two grounds :' 1. To take dir...
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