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. 229 OF 1995 The Commissioner of Income-tax, Bombay .. Applicant V/s. M/s. Bajaj Electricals Ltd., Bombay .. Respondent Mr. R.V. Desai with Ms. S.V. Bharucha and Mr. R. Ashokan for the Applicant None present for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 22.02.2005 DATED : 22.02.2005 DATED : 22.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant. The question referred to reads as under:- "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the order of the CIT (Appeals) directing the Assessing Officer to compute the disallowance under Rule 6D of the I.T. Rules on the basis of entire expenditure on all trips and not on the basis of expenditure on each trip separately?" 2. In view of the judgment of this Court in CIT. v. CIT. v. CIT. v. Auro India Ltd. 229 ITR 325 (Bom.), Auro India Ltd. 229 ITR 325 (Bom.), Auro India Ltd. 229 ITR 325 (Bom.), the reference is answered in the affirmative, in favour of the assessee and against the Revenue. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)