https://www.taxtmi.com/caselaws?id=213795 The High Court allowed the deduction of foreign travel expenses for Mr. Pawan Goel, emphasizing the need to establish a nexus between the expenses and the business purpose. The Court disagreed with the Tribunal's decision and held that if a connection to the business purpose is proven, the Revenue cannot question the reasonableness of the expenditure. Additionally, the Court ruled that a separate notice of hearing was not required for levying interest under Section 217 of the Income Tax Act, granting relief to the assessee by waiving interest on deleted additions, including the approved travel expenses. en-us Fri, 01 Jun 2012 00:00:00 +0530 Sat, 21 Nov 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213795 The High Court allowed the deduction of foreign travel expenses for Mr. Pawan Goel, emphasizing the need to establish a nexus between the expenses and the business purpose. The Court disagreed with the Tribunal's decision and held that if a connection to the business purpose is proven, the Revenue cannot question the reasonableness of the expenditure. Additionally, the Court ruled that a separate notice of hearing was not required for levying interest under Section 217 of the Income Tax Act, granting relief to the assessee by waiving interest on deleted additions, including the approved travel expenses. Case-Laws Income Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213795