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Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of - Assessment year 2004-05 - Assessee-firm claimed deduction towards expenditure on foreign travel of one 'S', who was son of one of its partners - Assessing Officer disallowed said claim for want of evidence - On appeal, claim was allowed except for 10 per cent attributable to personal expenses - On further appeal, Tribunal set aside order of Commissioner (Appeals) - It held that assessee had not led any evidence that visit of 'S' was necessary to facilitate negotiations with foreign buyers and there was no evidence of any negotiation which may have taken place and there was also no evidence that 'S' had special aptitude with regard to business of assessee nor was there any evidence to show that he was representative of assessee - In instant appeal, assessee contended that Tribunal ought to have given further opportunity to it for leading further evidence - Whether since assessee had been given all opportunity to produce evidence that 'S' was representing it and expenditure was genuinely incurred for business purpose, there was no obligation on part of Tribunal to allow further evidence, as no new point was raised - Held, yes CASE REVIEW CIT v. Dehati Co-operative Marketing-cum-Processing Society [1981] 130 ITR 504 (Punj. & Har.) and Oriental Building & Furnishing Co. v. CIT [1952] 21 ITR 105 (Punj. & Har.)distinguished. CASES REFERRED TO CIT v. Dehati Co-operative Marketing-cum-Processing Society [1981] 130 ITR 504/[1979] 1 Taxman 230 (Punj & Har.) [Para 3] and Oriental Building & Furnishing Co. v. CIT [1952] 21 ITR 105 (Punj.) [Para 3]. Ravish Sood for the Appellant. JUDGMENT Adarsh Kumar Goel, J. - The assessee has preferred this appeal under section 260A of the Income-tax Act, 1961 (in short, 'the Act') against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated 6-6-2008, passed in ITA No. 81(ASR)/2008 for the assessment year 2004-05, proposing to raise four substantial questions of law, out of which learned counsel for the appellant pressed only question Nos. 1 and 2, which are as under :- "1. Whether the Tribunal had gravely…

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