https://www.taxtmi.com/caselaws?id=66416 The Tribunal upheld the disallowance of partners' travelling expenses as a business deduction, citing that the expenses were not inherently linked to the duties of the office or business. Despite the assessee's claim that the expenses were solely for business purposes, the Tribunal found insufficient evidence to support this assertion. Relying on legal precedents, the Tribunal concluded that the partners were not obligated to incur the expenses solely by being partners of the firm, leading to the dismissal of the appeal. en-us Mon, 28 Feb 1983 00:00:00 +0530 Thu, 24 Feb 2011 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66416 The Tribunal upheld the disallowance of partners' travelling expenses as a business deduction, citing that the expenses were not inherently linked to the duties of the office or business. Despite the assessee's claim that the expenses were solely for business purposes, the Tribunal found insufficient evidence to support this assertion. Relying on legal precedents, the Tribunal concluded that the partners were not obligated to incur the expenses solely by being partners of the firm, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66416