Delhi High Court affirms ITAT ruling on foreign travel expenses

The High Court of Delhi upheld the decision of the Income Tax Appellate Tribunal, dismissing the appeal (ITA 343/2016) challenging the allowance of expenses for foreign travel as application of income under the Income Tax Act, as no substantial question of law was found to arise.

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The High Court of Delhi condoned the delay in filing the appeal. The appeal (ITA 343/2016) questioned the justification of allowing expenses for foreign travel as application of income under the Income Tax Act. The Income Tax Appellate Tribunal's decision was upheld, dismissing the appeal as no substantial question of law arose.

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