https://www.taxtmi.com/caselaws?id=118190 The ITAT Delhi partially allowed the appeal by the assessee regarding the disallowance of expenses under Section 14-A of the Income-tax Act, making an ad hoc disallowance of Rs. 50,000. However, the disallowance of foreign traveling expenses was upheld due to the failure to establish the business purpose of the tour. en-us Fri, 09 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 10:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118190 The ITAT Delhi partially allowed the appeal by the assessee regarding the disallowance of expenses under Section 14-A of the Income-tax Act, making an ad hoc disallowance of Rs. 50,000. However, the disallowance of foreign traveling expenses was upheld due to the failure to establish the business purpose of the tour. Case-Laws Income Tax Fri, 09 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118190