9911796707
TMI Blog2005 (1) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... edical College where he teaches the medical students of M.B.B.S. and M.D. where he has to deliver the lectures regularly. He has been deputed in M.G. Hospital where twice a week he has to conduct outdoor. He has also been allotted ward in which outdoor patients are admitted and he has to attend night duties, emergency calls in hospital. 3. I will first take assessee's appeal in ITA No. 381/Jdpr/1999 in which the only issue pertains to disallowance of Rs. 18,000 claimed by the assessee as allowable expenditure made on account of professional tour to Yugoslavia for attending International Symposium on Medical Sciences. 4. The AO added this amount on the ground that no evidence was produced by the assessee in this regard. The CIT(A) confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence and CBDT clarification, it has been submitted that the above expenditure was incurred to enhance the knowledge of medicine, etc., which was directly linked with the receipts, i.e., the profession of the assessee and thus is an allowable expenditure as per law. 7. On the other hand, the learned Departmental Representative has relied on the orders of the authorities below. 8. I have carefully perused the pieces of evidence placed in the paper book along with letter of the assessee wherein it was submitted that the assessee had spent Rs. 18,000 on foreign tour to attend Seminar on Medical Sciences, as stated above. At p. 2 of the paper book, in item No. (9), the assessee had mentioned that local tour expenses were not at Rs. 18,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivate practice was not accepted in the like circumstances by the Tribunal and a copy of the order of the Tribunal is placed at p. 22, onwards, wherein this issue was decided in favour of the assessee. Both the parties concurred in accepting the fact that this issue stands covered by the Tribunal order in the case of the assessee for asst. yrs. 1988-89, 1989-90, 1990-91 and 1991-92, and also for asst. yr. 1993-94. So, respectfully following the Tribunal order, I hold that the ground raised by the Department will not succeed. As a result, this ground of appeal is dismissed. 12. The next issue pertains to deletion of addition of Rs. 20,004 made on account of cash inflow and cash outflow difference. 13. The claim of the Department is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inflow and cash outflow and after considering the reply of the assessee and found that cash inflow was short by an amount of Rs. 20,004 visa-vis the cash inflow and had made this addition. 16. I have carefully perused the cash flow placed at pp. 8 and 9 of the assessment order and the finding of the CIT(A) in this regard. If the above facts of receipt of cash by the assessee along with his wife by way of encashment of NSC is considered, no addition is called for in this regard. So, I confirm the finding of the learned CIT(A)- In the result, this ground is dismissed. 17. The next issue pertains to deletion of salary of Rs. 19,244. This issue is also stated to be covered by the Tribunal order. Both the learned Authorised Representative a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the assessee as discussed in above paras of the order while dealing with the asst. yr. 1994-95. So, this ground is dismissed in the same way. 22. The next issue relating to household expenses is also covered in favour of the assessee by the same order and fairly admitted by the learned Departmental Representative. So, by following the Tribunal order, this ground is also dismissed. 23. The third ground taken by the Department pertains to the deletion of an addition of Rs. 35,599 made under s. 68 of the Act. 24. The AO made this addition on account of the fact that no confirmation was furnished before him. He has discussed this addition in para 7 of his order. The assessee received a sum of Rs. 20,000 from his wife, Smt. Ash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that they had given this amount to the assessee and they had also disclosed their sources. The husband of Smt. Kunti Devi is a teacher in central school and she had given an amount of Rs. 11,000 out of her savings from the amounts received from her husband. Smt. Shakuntala Devi is the wife of a Lt. Col. in the army and she had given Rs. 15,000 out of amounts received by her from her husband. So, in that view of the matter, the assessee has discharged the onus cast on him successfully and no interference in the finding of the learned CIT(A) is called for. Consequently, this ground of appeal of the Department is dismissed. 30. In the result, the appeals of the Department are dismissed and that of the assessee is accepted. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
