Standipack Pvt. Ltd. v. C.I.T., Kolkata-IV
[Citation -2014-LL-0918-44]

Citation 2014-LL-0918-44
Appellant Name Standipack Pvt. Ltd.
Respondent Name C.I.T., Kolkata-IV
Relevant Act Income-tax
Date of Order 18/09/2014
Judgment View Judgment
Keyword Tags educational expense • travelling and conveyance expenses

ORDER SHEET ITA 505 OF 2004 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE STANDIPACK PVT. LTD. Versus C.I.T. KOLKATA-IV BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE DEBANGSU BASAK Date : 18th September, 2014. Appearance: Md. Nizamuddin, Adv. For Respondent. Court :- matter was admitted on following question:- Whether on facts and in circumstances of case Tribunal misdirected itself in law and it adopted wholly erroneous approach in confirming disallowance of overseas travel (Rs.94,644/-) and educational expenditure (Rs.8,75,912/-) in aggregate sum of Rs.9,70,556/- incurred by Appellant/Assessee Company herein in respect of its trainee employee, Sri Saumya Meattle and whether and its findings on aforesaid issue and vitiated in law having been recorded by it without any material and/or in disregard of undisputed 2 material facts including relevant and vital evidences on record and whether such findings are wholly unreasonable and/or otherwise pervervse . It is submitted by Md. Nizamuddin, learned Advocate appearing for respondent, that matter is covered in Assessee s own case in Standipack Pvt. Ltd.-Versus- Commissioner of Income-Tax And Others; [2013] 350 ITR 251 (Cal) in favour of Revenue and against appellant. In view of submission made and since matter is covered by judgment in Standipack Pvt. Ltd (supra), order of learned Tribunal calls for no interference. Therefore, question is answered in negative and in favour of Revenue and against appellant. ITA No. 505 of 2004 is dismissed. Urgent certified copy of this order, if applied for, be supplied to parties upon compliance with all requisite formalities. (SOUMITRA PAL, J.) (DEBANGSU BASAK, J.) cs. Standipack Pvt. Ltd. v. C.I.T., Kolkata-IV
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