https://www.taxtmi.com/caselaws?id=116712 The Tribunal upheld the disallowance of foreign travel expenses and consultancy charges due to lack of evidence. It partially allowed the appeal on repairs and maintenance expenses, treating most as revenue in nature. The Tribunal fully allowed the appeal on legal and professional fees, emphasizing the principle of commercial expediency. The assessee's appeal was partly allowed. en-us Tue, 16 Dec 2003 00:00:00 +0530 Fri, 15 Jun 2012 14:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116712 The Tribunal upheld the disallowance of foreign travel expenses and consultancy charges due to lack of evidence. It partially allowed the appeal on repairs and maintenance expenses, treating most as revenue in nature. The Tribunal fully allowed the appeal on legal and professional fees, emphasizing the principle of commercial expediency. The assessee's appeal was partly allowed. Case-Laws Income Tax Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116712