IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 181 OF 1998. TAX REFERENCE NO. 181 OF 1998. TAX REFERENCE NO. 181 OF 1998. The Commissioner of Income-tax. ... Applicant. V/s. M/s.Advani Oerlikon Ltd. ... Respondent. Ashok Kotangale with Parag Vyas for the respondent. P.J.Vaidya with S.N.Inamdar for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 4th October 2005. : 4th October 2005. : 4th October 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: "Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the disallowance under Rule 6 D of the I.T. Rules should be made on all the tours taken together during the previous year and not on individual tours undertaken by a person? . The third question has been answered by the Division Bench of this Court in the case of C.I.T. C.I.T. C.I.T. v.v.v. Aorow India Ltd. Aorow India Ltd. Aorow India Ltd., (1998) 229 ITR 325 (Bom) against the assessee and in favour of revenue. Question No.3 is, thus, answered in negative. . Reference stands disposed of accordingly with no order as to costs. *****