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TMI Blog1986 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... fts to foreigners or on the visits of foreign delegation. The ITO allowed only a sum of Rs. 5,000 out of these expenses and disallowed Rs. 53,856. When the matter came before the CIT (A), he granted a further relief of Rs. 13,856. The action of the CIT (A) in disallowing Rs. 40,000 and granting a relief of 13,856 left both the assessee and the revenue aggrieved. The assessee in its appeal has disputed the disallowance of Rs. 40,000 and the Revenue in its cross-appeal has disputed the relief of Rs. 13,856. The ld. Counsel for the assessee Mr. Subhash Aggarwal submitted that identical issue had been before the tribunal for asst. yr. 1980-81 wherein only an addition of Rs. 8,964 was sustained and in the light of the said finding of the tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CIT (1985) 153 ITR 437(Guj). He claimed that no disallowance was warranted. He also submitted that it was as per medical advise that she was taken abroad. On the last hearing when this case was fixed he was asked to file an affidavit or proof to the fact that Mrs Sadhana Aggarwal wife of the assessee is a qualified nurse. Since on the hearing on 2nd April, 1986, he came with an affidavit to that effect, he very forcefully pleased before us that no disallowance is warranted on this account. He submitted that one of the observations of the High Court was that expenditure in a case should not be allowed because wife was not a nurse. Since in the instant case she was a nurse it should be allowed. The ld. senior departmental representative, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Diploma (Training) in Irwin college New Delhi in the year 1957. That I have completed my Midwifery course from Lady Hardings College in the year 1958" We would have ordinarily sent the matter back to the file of the ITO but since the affidavit was placed before us on our asking and it is an affidavit from a lady and that too wife of a big assessee, we are sure she would never take the risk of giving false affidavit, consequences of which are wellknown in case is it proved to be false. Once there is no controversy about the fact that the assessee was a heart patient and his wife is a qualified nurse, the only thing which remains for us is application of the case law on the issue. Undoubtedly, in one of the very old cases of State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign tour did so only with a view to look after him so that he may not be deprived of the company of the wife while on such foreign tour, which she would have done, even otherwise, if he had stayed at home." Out of the subsequent observations it was the effort of the ld. departmental representative that even if the assessee's wife was a nurse it should not be allowed. But then we have the Gujarat High Court decision in Bombay Mineral Supply Co P. Ltd vs. CIT (1985) 153 ITR 437 (Guj) in which their Lordships at p. 437 of the report have observed as under immediately after quoting the observation from State of Madras vs. G.T. Coelho (1964) 53 ITR 186 (SC): "In our opinion the need of the managing director of the assessee-company to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural and fast justice and as observed above, we have accepted the affidavit on its fact value as it is given by a respectable lady and presented by an advocate, who can face the music at any stage, if it is proved be false. The contention of the assessee, therefore raised in its appeal is accepted. 7. The first ground for our consideration in the Revenue's appeal pertains to non-charging of interest from M/s Vee Pee Wool Syndicate. Identical issue had been before the tribunal in the immediately preceding year and it was that order which was followed by the CIT(A) and since in the Revenue's appeal for the immediately preceding year, we had confirmed the finding of the CIT(A) and apparently on the basis of undisputed fact's that there wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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