Commissioner Of Income Tax (E) v. The Associated Chambers Of Commerce And Industry Of India

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 34.

+ ITA 343/2016 COMMISSIONER OF INCOME TAX (E) ..... Appellant Through Mr P. Roychaudhuri, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus THE ASSOCIATED CHAMBERS OF COMMERCE AND INDUSTRY OF INDIA ..... Respondent Through

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 24.05.2016 CM 20039/2016 (delay in filing the appeal)

1. For the reasons stated in the application, the delay in filing the appeal is condoned.

2. The application is disposed of.

ITA 343/2016

3. The issue raised in this appeal was whether the Income Tax Appellate Tribunal (the 'ITAT') was justified in affirming the order of the Commissioner of Income Tax (Appeals) allowing the expenses incurred by ITA 343/2016 Page 1 of 2

the Respondent Assessee outside India on account of foreign travel as application of income as per the proviso to Section 11 (l) (c) of the Income Tax Act, 1961.

4. The ITAT examined the Articles of Associations of the Respondent Assessee and came to the conclusion that foreign travel expenses incurred by it cannot be termed as application of income outside the taxable territories of the Assessee. The Court does not find any legal infirmity in the view taken by the ITAT. No substantial question of law arises. The appeal is dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J MAY 24, 2016 pkv ITA 343/2016 Page 2 of 2