https://www.taxtmi.com/caselaws?id=214908 The Tribunal allowed the appeal, setting aside the disallowance of foreign travel expenses claimed as business promotion expenses for a tour to Australia. The Tribunal found a direct nexus between the expenses and the existing business in India, noting unity of control and common fund between the Australian unit and the business in India. It was established that the assessee had expanded the business by setting up a unit in Australia, justifying the allowance of the claimed expenditure. The revenue authorities were deemed to have erred in disallowing the expenses, ruling in favor of the assessee. en-us Fri, 08 Jun 2012 00:00:00 +0530 Fri, 20 Jul 2012 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214908 The Tribunal allowed the appeal, setting aside the disallowance of foreign travel expenses claimed as business promotion expenses for a tour to Australia. The Tribunal found a direct nexus between the expenses and the existing business in India, noting unity of control and common fund between the Australian unit and the business in India. It was established that the assessee had expanded the business by setting up a unit in Australia, justifying the allowance of the claimed expenditure. The revenue authorities were deemed to have erred in disallowing the expenses, ruling in favor of the assessee. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214908