2002 (11) TMI 15 - HC - Income Tax

Traveling expenses and kuri canvassing commission - There is no case that the appellant had furnished evidence to the satisfaction of the Assessing Officer in regard to the entire expenses - Tribunal was justified in sustaining the disallowance regarding the above exepnses

Summary

The Kerala High Court upheld the Tribunal's decision to allow a portion of the travelling expenses claimed by the appellant, reducing it to Rs. 2,33,972 from Rs. 4,42,975. The disallowance of kuri canvassing commission to the extent of Rs. 21,875 was also upheld by the Tribunal due to lack of evidence. The appeal was dismissed.