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    <title>2007 (6) TMI 314 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the CIT(A)&#039;s decision to disallow the foreign travel expenses incurred by the President of the appellant company. The Tribunal emphasized the requirement for substantial evidence to demonstrate that the expenses were solely for business purposes, noting the lack of concrete evidence provided by the appellant to support the business nature of the trips.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119409</link>
      <description>The Tribunal dismissed the appeal, upholding the CIT(A)&#039;s decision to disallow the foreign travel expenses incurred by the President of the appellant company. The Tribunal emphasized the requirement for substantial evidence to demonstrate that the expenses were solely for business purposes, noting the lack of concrete evidence provided by the appellant to support the business nature of the trips.</description>
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