https://www.taxtmi.com/caselaws?id=65053 The Tribunal held that the burden of proof regarding the business necessity of expenses on foreign trips of the director's wife lay on the assessee. Despite a resolution authorizing the expenses, the Tribunal found a lack of justification for each trip, concluding that the assessee failed to discharge this burden. The Tribunal rejected the argument that the burden shifted to the revenue after the resolution. Emphasizing the need for specific justification for each trip, the Tribunal accepted the revenue's appeals, holding that the CIT(A) erred in interfering with the Assessing Officer's findings. en-us Mon, 03 Jun 2002 00:00:00 +0530 Tue, 13 Jun 2017 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65053 The Tribunal held that the burden of proof regarding the business necessity of expenses on foreign trips of the director's wife lay on the assessee. Despite a resolution authorizing the expenses, the Tribunal found a lack of justification for each trip, concluding that the assessee failed to discharge this burden. The Tribunal rejected the argument that the burden shifted to the revenue after the resolution. Emphasizing the need for specific justification for each trip, the Tribunal accepted the revenue's appeals, holding that the CIT(A) erred in interfering with the Assessing Officer's findings. Case-Laws Income Tax Mon, 03 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65053