IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 215 of 1986 For Approval and Signature: Hon'ble MR.JUSTICE J.M.PANCHAL and Hon'ble MR.JUSTICE M.S.SHAH ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- D. J. WORKS Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR NR DIVETIA for Petitioner MR BB NAIK for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE J.M.PANCHAL and MR.JUSTICE M.S.SHAH Date of decision: 25/01/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) In this reference at the instance of the assessee, the following question is referred to us in respect of assessment year 1980-81 :- "Whether on the facts and in the circumstances of the case, the Tribunal is right in law in disallowing Rs.6,630/- out of foreign tour expenses ?" 2. We have heard Mr SN Divatia, learned counsel for the assessee and Mr BB Naik, learned counsel for the revenue. 3. Out of the total expenditure of Rs.16,630/-, the Tribunal disallowed only Rs.6,630/- on the ground that while a partner of the assessee firm had visited the textile machinery fair in West Germany and the same was connected with the business of the assessee firm for the purpose of keeping acquaintance with the latest technology and methods in production of textile spare-parts, the partner did not confine his tour to see the fair, but went to other cities and countries like Rome, Paris, London, Amsterdam, etc. which fact justified the assertion of the department that the entire expenditure was not incurred for the business of the assessee. 4. The finding given by the Tribunal is also justified in view of absence of any tour report. The decision of the Tribunal is thus based entirely on the facts of the case. We are unable to see any infirmity with the said finding. We accordingly hold that the Tribunal was right in law in disallowing Rs.6,630/- out of foreign tour expenses and we answer the question in the affirmative i.e. in favour of the revenue and against the assessee. The reference stands disposed of accordingly with no order as to costs. (J.M. Panchal, J.) (M.S. Shah, J.) sundar/-