https://www.taxtmi.com/caselaws?id=70182 Air ticket expenses for two cine artistes attending the Tashkent Film Festival were treated as deductible business expenditure because the assessee, a film producer, showed that the films were exhibited at the festival and that the artistes' attendance had a direct business nexus. The expenditure was regarded as commercially expedient in promoting the exploitation and enhancement of the value of the films. An invitation to one artiste, and a similar invitation to the other, supported the conclusion that the travel was incurred wholly and exclusively for business purposes. The disallowance was therefore deleted. en-us Fri, 29 Feb 1980 00:00:00 +0530 Thu, 14 Apr 2011 17:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70182 Air ticket expenses for two cine artistes attending the Tashkent Film Festival were treated as deductible business expenditure because the assessee, a film producer, showed that the films were exhibited at the festival and that the artistes' attendance had a direct business nexus. The expenditure was regarded as commercially expedient in promoting the exploitation and enhancement of the value of the films. An invitation to one artiste, and a similar invitation to the other, supported the conclusion that the travel was incurred wholly and exclusively for business purposes. The disallowance was therefore deleted. Case-Laws Income Tax Fri, 29 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70182