COMMISSIONER OF INCOME TAX Vs. P N BAHL

JUDGEMENT

(1.) In this reference under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as the 'Act') the following two questions of law have been referred to this court by the Income-tax Appellate Tribunal (Delhi Bench 'A' New Delhi) :

(2.) During the previous year, the assessee went from New Delhi to .Stockholm to attend the International Congress of Dermatology as an official delegate .from India. The assessee claimed a sum of Rs. 5682.00 as expenses incurred by him, on this tour. According to him before he went to Stockholm he also visited Russia for a week and the United Kingdom for two weeks. In Stockholm he stayed for K .about a week. The expenses claimed were Rs. 4',032- on air passage and the balance of Rs. l,650.00 was on living and other miscellaneous expenses

(3.) The Income-Tax Officer dis-allowed the entire expenses on the ground that this is an expenditure of a capital nature as visit of the assessee to attend the International Congress of Dermatology was ostensibly to further his knowledge and as such it brought into existence an asset or an advantage of an enduring nature. The Incometax Officer also mentioned that there was no voucher for hotel expenses and as such the expenses to the extent of Rs. 1650.00 were not verifiable.