ROTOMAC GLOBALS (P) LTD Vs. CIT

JUDGEMENT

(1.) HEARD Sri S.K. Garg, senior advocate assisted by Sri Rahul Shukla, learned Counsel for the appellant and Sri D.D. Chopra, learned Counsel for the respondent.

(2.) BOTH these appeals have been filed by the assessee against the different orders of the Tribunal dated 22 -7 -2008 and 21 -1 -2008 for the assessment years 2000 -01 and 2002 -03.

(3.) HOWEVER , the assessing officer has disallowed the said expenses for both the assessment years under consideration. The first appellate authority has disallowed the expenses pertaining to the electricity and telephone. However, the matter pertaining to the traveling expenses was restored to the assessing officer.