IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 197 OF 1996 INCOME TAX REFERENCE NO. 197 OF 1996 INCOME TAX REFERENCE NO. 197 OF 1996 The Commissioner of Income-tax, Bombay City-V, Bombay. ...Applicant V/s. M/s.Unichem Laboratories Ltd. ...Respondent Mr.Ashok Kotangle for Applicant. None for Respondent. CORAM : CORAM : CORAM : V.C. DAGA AND V.C. DAGA AND V.C. DAGA AND A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. DATED : JULY 5, 2005. DATED : JULY 5, 2005. DATED : JULY 5, 2005. P.C. :- P.C. :- P.C. :- . By this reference under Section 256(1) of the Income-tax Act, 1961, the Income Tax Appellate Tribunal has referred the following questions of law for the opinion of this Court :- "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing assessee’s claim in respect of disallowance under Rule 6-D of the Income-tax Rules and holding that the disallowance be computed taking all the trips together and not tripwise as made by the - 2 - Assessing Officer ?’ . The above question is covered by the decision of this Court in the case of Commissioner of Income Tax Commissioner of Income Tax Commissioner of Income Tax V/s. Aorow India Ltd. (1998) 229 ITR Page 325 V/s. Aorow India Ltd. (1998) 229 ITR Page 325 V/s. Aorow India Ltd. (1998) 229 ITR Page 325. The question referred, therefore, is answered in favour of the revenue and against the assessee. Reference, accordingly, stands disposed of with no order as to costs. (A.S. AGUIAR, J.) (V.C. DAGA, J.) (A.S. AGUIAR, J.) (V.C. DAGA, J.) (A.S. AGUIAR, J.) (V.C. DAGA, J.)