9911796707
TMI Blog1989 (11) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income-tax, Cochin, the Income-tax Appellate Tribunal, Hyderabad Bench B, Camp at Cochin, has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the Income-tax Officer to exclude the medical expenses while making the disallowance under section 40A(5) ?" The question re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was only Rs. 32. In fact, the disallowance on account of medical expenses was negligible. In the case of Mr. E. B. Unni, the disallowance on account of medical expenses was Rs. 773. Regarding expenditure other than medical expenditure, the Tribunal upheld the order of the Income-tax Officer following the decision of this court in CIT v. Forbes, Ewart and Figgis (P.) Ltd. [1982] 138 ITR 1 [FB]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has referred the question we have extracted in paragraph 1 of this judgment. We heard counsel on both sides. In the common order of the Appellate Tribunal, the Tribunal has stated that the disallowance of Rs. 19,005 made under section 40A(5), being expenditure for maintenance of bungalow, furniture, air-conditioner, refrigerator and medical expenses is in accordance with the decision of this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 40A(5). Though several decisions were referred to before us, we do not propose to discuss those decisions and the applicability of those decisions to the facts of this case. The Tribunal has substantially relied on the Circular of the Central Board of Direct Taxes No. 336 dated April 16, 1982. The above circular is in regard to the computation of the total income of the assessee. The above c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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