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TMI Blog2013 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ainly of the view that as regards the factual matrix the matter being examined at various levels upto the ITAT such factual matrix must be put to rest at some stage and that being so only substantial question of law if emerges certainly is to be considered by this Court. On submission made by appellant no substantial question of law at all emerges to be considered by this Court in the instant income tax appeal - against assessee. - Income Tax Appeal No.100/2012 - - - Dated:- 4-1-2013 - Ajay Rastogi And M. Trivedi,JJ. Mr. N.K. Baid with Mr. Muzaffar Iqbal, for appellant. ORDER Instant income tax appeal has been filed by the assessee U/s 260A of the Income Tax Act,1961 ( Act,1961 ) assailing order of the Income Tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Rs.20,000/-, the above expenses were dis-allowable as provided U/s 40A(3) of the Act,1961 and apart from certain other government expenses incurred as alleged for staff training expenses was also disallowed and the reason which was forthcoming from the assessee that expenses have been incurred by the company on improvement of their skill which could be used at later point of time for betterment of the company but the details vouchers of foreign travel expenses incurred it emerged that person as alleged to be employed was son of the Managing Director who was sent to foreign university for higher studies and it was considered to be non-business expenditure, hence was disallowed added to the income of the assessee. Against the order of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirement of statute is that there should be a substantial question of law which requires consideration U/s 260A of the Act and rightly so the legislature is certainly of the view that as regards the factual matrix the matter being examined at various levels upto the Income Tax Appellate Tribunal such factual matrix must be put to rest at some stage and that being so only substantial question of law if emerges certainly is to be considered by this Court. On submission made by counsel for appellant we do not find any substantial question of law at all emerges to be considered by this Court in the instant income tax appeal. Consequently, the appeal is without substance and accordingly dismissed. - - TaxTMI - TMITax - In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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