https://www.taxtmi.com/caselaws?id=207988 The court dismissed the appellant's application to submit additional documents and ruled against the appellant regarding the allowability of expenses under Section 37(1) of the Income Tax Act, 1961. The appellant failed to prove that foreign travel, repair and maintenance, and salary and local conveyance expenses were incurred wholly and exclusively for business purposes. The court upheld the tribunal's findings that the expenses were not for business purposes and therefore not allowable under Section 37(1). The appeal was decided in favor of the respondent-Revenue without costs. en-us Fri, 16 Dec 2011 00:00:00 +0530 Wed, 13 Jun 2012 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207988 The court dismissed the appellant's application to submit additional documents and ruled against the appellant regarding the allowability of expenses under Section 37(1) of the Income Tax Act, 1961. The appellant failed to prove that foreign travel, repair and maintenance, and salary and local conveyance expenses were incurred wholly and exclusively for business purposes. The court upheld the tribunal's findings that the expenses were not for business purposes and therefore not allowable under Section 37(1). The appeal was decided in favor of the respondent-Revenue without costs. Case-Laws Income Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207988