https://www.taxtmi.com/caselaws?id=207272 The Tribunal partially allowed the revenue's appeal, reinstating the disallowance of foreign travel expenses due to insufficient proof of business purpose. The appeal concerning marketing expenses was rejected, emphasizing that the necessity of expenses should not be judged from a businessman's perspective. The Tribunal upheld the 2% disallowance of kitchen expenses, stating that detailed verification of each voucher would be impractical. en-us Fri, 12 Aug 2011 00:00:00 +0530 Tue, 06 Dec 2011 22:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207272 The Tribunal partially allowed the revenue's appeal, reinstating the disallowance of foreign travel expenses due to insufficient proof of business purpose. The appeal concerning marketing expenses was rejected, emphasizing that the necessity of expenses should not be judged from a businessman's perspective. The Tribunal upheld the 2% disallowance of kitchen expenses, stating that detailed verification of each voucher would be impractical. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207272