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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 ..... all and the Senior Executive was traveling abroad for the purpose of a heart surgery. We are not sure as to whether the expenditure incurred by the Senior Executive was reimbursed and claimed as a deduction. That would definitely be permissible as a medical reimbursement. The dispute, as of now, is only the disallowance of the expenditure incurred for the wife's travel. The wife had accompani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 of the wife of a Senior Executive of the company, in connection with the medical treatment of the said Executive is not an allowable deduction under the Income Tax Act, 1961, on the ground that she has no locus standi with the Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 between the aforesaid two decisions and Ram Bahadur Thakur Ltd. v. C.I.T., [2002] 257 ITR 289 ( Ram Bahadur Thakur Ltd.-I case ). 4. In all these cases, the dispute was as to the business expenditure claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aveling 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 purpose of fulfilling social obligations and hence it is allowable. The Full Bench in Ram Bahadur Thakur-II did not find any conflict with the above cited decisions. However, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erative, 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 question in favour of the Revenue and against the assessee. The I.T.Revision is dismissed. No costs. A copy of this order under the seal of this Court and the signature of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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