D B MADAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Supreme Court of India in Civil Appeal No.1754(NT) of 1991, by order dated 25.3.1991, was pleased to direct the Income-tax Appellate Tribunal, Chennai to state a case and refer the question of law set out in its judgment and the Appellate Tribunal in compliance with the directions of the Supreme Court has stated a case to this Court and referred the following question of law:-

(2.) THE assessee is an individual and he is a clearing and forwarding agent for U.S.S.R. lines of vessels. THE assessee filed his return of income for the assessment year 1983-84 with the relevant previous year ending 31.3.1983 and claimed deduction of a sum of Rs.51,994/- which represented the foreign travel expenses incurred for the assessee's wife who accompanied the assessee in his foreign trips to Singapore, Tokyo, Hong Kong, etc.

(3.) MR. T.C.A. Ramanujam, learned counsel for the Revenue, on the other hand, submitted that the ratio of the decision of this Court in Hajee Moosa's case (153 ITR 422) would squarely apply to the facts of the case.