https://www.taxtmi.com/caselaws?id=117081 The tribunal upheld the disallowance of 50% of foreign travelling expenses as personal expenditure not qualifying for deduction under Section 37(1) due to lack of nexus with the professional activities of the assessee, affirming the CIT(A)'s decision. Precedents cited emphasized that expenses on the assessee's wife during foreign tours were not directly incidental to his profession. The tribunal concluded that the expenditure did not meet the criteria of being wholly and exclusively for business or profession, leading to the dismissal of the appeal. en-us Fri, 28 Feb 2003 00:00:00 +0530 Wed, 20 Jun 2012 12:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117081 The tribunal upheld the disallowance of 50% of foreign travelling expenses as personal expenditure not qualifying for deduction under Section 37(1) due to lack of nexus with the professional activities of the assessee, affirming the CIT(A)'s decision. Precedents cited emphasized that expenses on the assessee's wife during foreign tours were not directly incidental to his profession. The tribunal concluded that the expenditure did not meet the criteria of being wholly and exclusively for business or profession, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117081