foreign travelling expences

[satbir singhwahi]

Partners have taken foreign trip to collect samples and designs for manufacture and  export of garments during the year , they have  given proof by way of  Air tickets, passport and foreign currency receipts. Whether this evidence is sufficient for assessment.Can A.O. disallow exp. if no other evidence is available.

AI Summary

Can travel expenses for garment sample collection abroad be disallowed by Assessing Officer without further evidence? Partners traveled abroad to gather samples and designs for garment manufacturing and export, providing air tickets, passport, and foreign currency receipts as evidence. The query is whether this documentation suffices for tax assessment and if the Assessing Officer can disallow the expenses without additional evidence. A response suggests referring to a specific case law involving a private company and the Income Tax Appellate Tribunal, which may offer relevant insights for the situation.