2012 (1) TMI 82

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..... e hold expenses and investment allowance hence, this question does not arise for adjudication in the present appeal. Further, Tribunal has not found any good ground to interfere in such part dis-allowance of foreign travelling expenses and appellant could not persuade us to take a contrary view. Therefore, appeal is dismissed. - INCOME TAX APPEAL No. - 11 of 2004 - - - Dated:- 5-1-2012 - R.K .....

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..... or the earlier A.Y. 1984-85. 2. Whether on the facts and circumstances of the case the Appellate authorities including the Tribunal were justified in not granting relief to the appellant on the right of lease hold expenses amounting to Rs. 1,03,013/- as it was claimed as a legitimate business expenditure. 3. Whether on the facts and circumstances of the case the appellate authorities inclu .....

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..... ates to the dis-allowance of travelling expenses. From the order of the Appellate Tribunal we find that the dis-allowance out of travelling expenses even though raised before the Tribunal was not pressed by the assessee appellant and, therefore, in our considered opinion this question does not arise for adjudication in the present appeal at the instance of the appellant. Similar is the position wi .....

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