2013 (3) TMI 593

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..... acts and circumstances of the case, where the wife of the assessee is qualified and had visited different places in lieu of the business undertaken by the sole proprietary concern of the husband, we find no merit in the orders of the authorities below in disallowing the said expenditure. The expenditure having been incurred for the purpose of business of the assessee is to be allowed as a deduction. Assessing Officer noted that the car in respect of which the expenditure was debited to the sole proprietary concern of the assessee belongs to the firm M/s. Windsor Exports in which he was a managing partner. The assessee failed to produce any evidence in respect of use of the said car for business purpose of proprietary concern. Accordingly, t .....

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..... /s. Windsor Diamonds, the assessee had debited the expenditure of travelling (foreign and Indian) totalling ₹ 3,97,640. The Assessing Officer on perusal of the details of travelling noted that certain expenditure was incurred by the assessee on his wife Smt. Monika Gupta. The date-wise details of both the Indian travelling and foreign travelling are incorporated under para 2.1 at page 2 of the assessment order. The total inland travelling during the year incurred on the wife was ₹ 1,10,739 and on foreign travelling was ₹ 1,16,536, including cost of foreign exchange. The Assessing Officer disallowed the total of ₹ 2,27,275 for want of capacity/evidence of the wife looking after business affairs of the assessee' s .....

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..... under which Ms. Monika Gupta had undergone the course in polished diamonds and holds a diploma in jewellery technique. Further details of foreign travelling expenses undertook by Ms. Monika Gupta including the foreign exchange purchased by her are enlisted at page 74 of the paper book. In the totality of the facts and circumstances of the case, where the wife of the assessee is qualified and had visited different places in lieu of the business undertaken by the sole proprietary concern of the husband, we find no merit in the orders of the authorities below in disallowing the said expenditure. The expenditure having been incurred for the purpose of business of the assessee is to be allowed as a deduction. Accordingly, we direct the Assessing .....

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