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TMI Blog2008 (4) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... business expenditure? Commissioner (Appeals) held that there was no evidence for claiming such expenditure thus confirm the demand. Tribunal allow the claim. Held that- the matter has to be heard in detail by the Tribunal with reference to the explanation offered on February 3, 1999, and fresh findings have to be recorded. Hence, the order passed by the Tribunal is hereby set aside and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness expenditure when no proof or records were available to claim it as a business expenditure? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in giving a relief of Rs. 6,60,000 when the foreign travel expenses were not incurred wholly and exclusively for business purposes?" 2. For the relevant assessment year the assessee filed a return of income declari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss transaction with any foreign firm and on that score disallowed the claim of the appellant. 3. On appeal to the Commissioner of Income-tax (Appeals), the Commissioner of Income-tax (Appeals) has observed that it was stated before the Assessing Officer that the foreign trip was undertaken by the assessee to study the latest technology whereas during the course of hearing of the appeal it was st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reply dated February 3, 1999, as to the nature of the foreign travel undertaken by him. The reasons stated by the Commissioner of Income-tax (Appeals) and those of the Tribunal are inconsistent with each other. In view of the inconsistency, we do not find it proper to answer the questions of law stated above, on which the appeal was admitted. 6. Though notice has been served on the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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