https://www.taxtmi.com/caselaws?id=204051 The High Court dismissed the appeal under section 260A of the Income-tax Act, 1961, against the Tribunal's order. The Court upheld the Tribunal's decision in favor of the Revenue, finding that the Tribunal did not err in refusing to allow further evidence as the questions raised did not constitute substantial questions of law. The appellant's claim for deduction of expenditure on foreign travel was denied due to lack of evidence supporting the necessity of the travel for business purposes or the individual's representation of the assessee. en-us Wed, 15 Jul 2009 00:00:00 +0530 Thu, 20 Dec 2012 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204051 The High Court dismissed the appeal under section 260A of the Income-tax Act, 1961, against the Tribunal's order. The Court upheld the Tribunal's decision in favor of the Revenue, finding that the Tribunal did not err in refusing to allow further evidence as the questions raised did not constitute substantial questions of law. The appellant's claim for deduction of expenditure on foreign travel was denied due to lack of evidence supporting the necessity of the travel for business purposes or the individual's representation of the assessee. Case-Laws Income Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204051