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TMI Blog1985 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ions have been referred at the instance of the Revenue: " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee's claim of Rs. 16,544 towards foreign tour expenses was an admissible deduction for the assessment year 1965-66 ? 2. Whether, on the facts and in the circumstances of the case, the foreign tour expenses are allowabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Corporation went to the United Kingdom, the United States of America and also attended the International Leather Trade Fair at Paris. The firm claimed in respect of the assessment year 1965-66 deduction of foreign tour expenses of two of its partners amounting to Rs. 16,544. The quantum of the amount expended on the foreign tour is not in dispute. It is not also the case of the Department that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter. The goods sent abroad bore their individual marks. They were, however, exporting them through the corporation by paying a commission to the corporation. In these circumstances, they may be considered as direct exporters. It is with a view to increase the export and the business, the partners wanted to attend the International Leather Trade Fair at Paris and they did visit Paris. It is not als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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