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Issues:
Challenge to addition of expenses for foreign trip in income assessment for the year ending 31st March, 1976. Analysis: The appellant contested the addition of Rs. 10,000 to his income by the ld. ITO for expenses related to a foreign trip. The ld. ITO noted that the appellant went on a foreign tour to various destinations and purchased an air ticket for Rs. 19,160 from Delhi. The appellant claimed that the money for the return ticket was provided by his father and other expenses were covered by friends. However, the ld. ITO found no evidence of the transaction between the appellant and his father, leading to the addition of Rs. 10,000 to the appellant's income. Upon appeal, the ld. AAC upheld the addition, prompting the appellant to further appeal. The appellant's representative reiterated that the appellant lived in a joint family with his father, who financially supported him and provided the Rs. 10,000 for the air ticket. The representative argued that there was no justification for the addition made by the ld. ITO. The Revenue's representative supported the lower authorities' actions, questioning the validity of documents provided by the appellant to support his claim. However, after reviewing the ration card and affidavit confirming the appellant's living situation and his father's financial stability, it was concluded that the appellant's father indeed provided the Rs. 10,000 for the air ticket. The Tribunal found the ld. ITO's disbelief in the transaction unjustified and ruled in favor of the appellant, deleting the confirmed addition of Rs. 10,000 to the income. In conclusion, the appeal succeeded, and the addition of expenses for the foreign trip was removed from the appellant's income assessment for the relevant year.
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