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    <title>2006 (11) TMI 251 - ITAT DELHI-G</title>
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    <description>The Tribunal overturned the disallowance of foreign traveling expenses of Rs. 11,69,850 incurred by the son and daughter-in-law of the assessee. The expenses were found to be for business purposes, supported by evidence of negotiations, purchases from new suppliers, and contributions to business activities. The Tribunal considered the daughter-in-law&#039;s language skills and acknowledged the genuine nature of the trip. Consequently, the expenses were deemed allowable, and the appeal was allowed.</description>
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    <pubDate>Thu, 30 Nov 2006 00:00:00 +0530</pubDate>
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      <title>2006 (11) TMI 251 - ITAT DELHI-G</title>
      <link>https://www.taxtmi.com/caselaws?id=65461</link>
      <description>The Tribunal overturned the disallowance of foreign traveling expenses of Rs. 11,69,850 incurred by the son and daughter-in-law of the assessee. The expenses were found to be for business purposes, supported by evidence of negotiations, purchases from new suppliers, and contributions to business activities. The Tribunal considered the daughter-in-law&#039;s language skills and acknowledged the genuine nature of the trip. Consequently, the expenses were deemed allowable, and the appeal was allowed.</description>
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      <pubDate>Thu, 30 Nov 2006 00:00:00 +0530</pubDate>
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