https://www.taxtmi.com/caselaws?id=76015 The Income Tax Appellate Tribunal deleted the disallowance of foreign travel expenses, finding the expenditure justified due to commercial expediency and revenue generation. The Tribunal also allowed the provision for warranty claim, citing expenditure exceeding the provision made. The High Court upheld the Tribunal's decision, dismissing the appeal and emphasizing the commercial justification for travel expenses and validity of the warranty provision claim. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 01 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76015 The Income Tax Appellate Tribunal deleted the disallowance of foreign travel expenses, finding the expenditure justified due to commercial expediency and revenue generation. The Tribunal also allowed the provision for warranty claim, citing expenditure exceeding the provision made. The High Court upheld the Tribunal's decision, dismissing the appeal and emphasizing the commercial justification for travel expenses and validity of the warranty provision claim. Case-Laws Income Tax Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76015