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TMI Blog2018 (12) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... URYAN THOMAS, SRI. PAULOSE C. ABRAHAM AND SRI. P. GOPINATH For The Respondent : ADVS. SRI. P. K. RAVINDRANATHA MENON, SR. SC, GOI (TAXES) AND SRI. JOSE JOSEPH, SC, FOR INCOME TAX ORDER The only question arising in the above Revision is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure incurred on the foreign tour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Counsel appearing for the assessee would rely on the decisions in C.I.T. v. Aspinwall & Co.Ltd., [1999] 235 ITR 106 (Ker) and C.I.T. v. Appollo Tyres Ltd., [1999] 237 ITR 706 (Ker). 3. A Full Bench in Ram Bahadur Thakur Ltd. v. C.I.T., [2003] 261 ITR 390 (Ram Bahadur Thakur Ltd.-II case) considered the issue on the basis of a reference made by the Division Bench finding a conflict be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as business expenditure. 5. In Aspinwall & Co.Ltd., a Chief Executive of the Company was traveling abroad, who was accompanied by his wife. There, it was found that since the person traveling abroad on business tour, was an employee and not a Director, the expenditure was allowable. In Appollo Tyres Ltd., the Division Bench noticed that the accompaniment of the wife of the Chairman is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the wife's travel. The wife had accompanied the Senior Executive, when such Senior Executive had traveled abroad for a heart surgery. The wife's presence though imperative, we are unable to find it to be a business expenditure. We do not think that the same can be called a business expenditure and the travel itself is not for a business purpose. In such circumstances, we answer the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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