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TMI Blog1977 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... atment of cancer of the cervix and ovary. During this study tour the assessee incurred an expenditure of Rs. 8,787 and claimed it as a deduction under section 16(v) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The Income-tax Officer came to the conclusion that the assessee was not required by the conditions of service to incur this expenditure and accordingly disallowed the claim. On appeal, the Appellate Assistant Commissioner held that the expenses incurred by the assessee for visiting the countries abroad cannot be said to have been made in the normal performance of his duties of employment and even the terms and conditions of G.O. Ms. No. 1557/PH dated October 4, 1967, did not compel the assessee to visit foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following question referred to this court under section 256(1) of the Act : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the expenditure of Rs. 8,787 incurred by the assessee on foreign tour should be allowed as an admissible deduction under section 16(v) of the Income-tax Act, 1961? " The first thing to be considered is the language of section 16(v) of the Act. That section is as follows: " 16. The income chargeable under the head 'Salaries' shall be computed after making the following deductions, namely:-....... (v) any amount actually expended by the assessee, not being an amount expended on the purchase of books or other publications, or on entertainment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dical officers of the Madras Medical Service are being permitted from time to time to attend important scientific conferences abroad. The object of allowing the medical officers especially senior officers to go abroad is to enable them to know the latest developments in their special fields and make use of that knowledge in their day to day work in hospitals by dissemination to their juniors and also by their own application, in the handling of patients. The Government considers that a clear procedure should be laid down by which the knowledge gained by the officers who go abroad will be really made available to all the members of the profession. The Director of Medical Education is requested to take action to lay down a clear procedure in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al fields and make use of that knowledge in his day to day work in hospitals by dissemination to the juniors and also by his own application in handling of patients, it ended up by saying that the foreign tour undertaken by the assessee was inherent and implicit in the conditions of his service by virtue of the official position that the assessee occupied. This will clearly show that the Tribunal itself was aware of the weakness of its reasoning that the order of the Government enjoined the assessee to spend out of his remuneration for undertaking the foreign tour in question. What the section requires is that the conditions of service should enjoin, oblige or direct a person like the assessee to spend out of his pocket wholly, necessarily ..... X X X X Extracts X X X X X X X X Extracts X X X X
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