https://www.taxtmi.com/caselaws?id=118208 The Tribunal remanded the issues of deduction under section 80HHC and disallowance of foreign travel expenses to the Assessing Officer for reevaluation, emphasizing the need for the assessee to prove the business purposes of the foreign travel. However, the Tribunal confirmed the CIT(A)'s decision on the disallowance of car expenses, reducing the disallowance from 20% to 10%, deeming it reasonable. The Revenue's appeal was allowed for statistical purposes, affirming the CIT(A)'s order on car expenses. en-us Mon, 05 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 12:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118208 The Tribunal remanded the issues of deduction under section 80HHC and disallowance of foreign travel expenses to the Assessing Officer for reevaluation, emphasizing the need for the assessee to prove the business purposes of the foreign travel. However, the Tribunal confirmed the CIT(A)'s decision on the disallowance of car expenses, reducing the disallowance from 20% to 10%, deeming it reasonable. The Revenue's appeal was allowed for statistical purposes, affirming the CIT(A)'s order on car expenses. Case-Laws Income Tax Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118208