CIT vs. VARUN BEHL

IN THE HIGH COURT OF DELHI AT NEW DELHI . 31.01.2011 . . . . Present: Mr.Kamal Sawhney, Sr. Standing Council for the for the appellant. . +ITA No.134/2011 and CM Appls No.1023-1024/2011 . . The Assessing Officer had disallowed the expenditure incurred by the assessee on foreign tour and traveling and had also disallowed the interest on loan advanced. The CIT(A) allowed the aforesaid deductions after discussing the matter at length and finding the genuineness of the said expenditure incurred by the assessee, which finding of the CIT(A) are confirmed by the Income Tax Appellate Tribunal. These are pure questions of fact. No question of law arises. The appeal is dismissed. All the pending applications are also disposed of. . . A.K. SIKRI, J. . . . . JANUARY 31, 2011 M.L. MEHTA, J. Dev . #7 and 8