https://www.taxtmi.com/caselaws?id=215183 The ITAT Delhi upheld the Commissioner of Income Tax (Appeals) decisions to dismiss the Revenue's appeal regarding the disallowance of Rs. 8,00,000/- towards travelling and conveyance expenses and Rs. 1,80,000/- under 'business promotion expenses'. The ITAT found the Assessing Officer's objections unsubstantiated, emphasizing that business-related travel expenses, even without purchases, were allowable. The disallowance under business promotion expenses was overturned due to the lack of comments from the AO post-remand and deficiencies in vouchers. The ITAT affirmed the deletion of both disallowances. en-us Fri, 25 May 2012 00:00:00 +0530 Thu, 26 Jul 2012 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215183 The ITAT Delhi upheld the Commissioner of Income Tax (Appeals) decisions to dismiss the Revenue's appeal regarding the disallowance of Rs. 8,00,000/- towards travelling and conveyance expenses and Rs. 1,80,000/- under 'business promotion expenses'. The ITAT found the Assessing Officer's objections unsubstantiated, emphasizing that business-related travel expenses, even without purchases, were allowable. The disallowance under business promotion expenses was overturned due to the lack of comments from the AO post-remand and deficiencies in vouchers. The ITAT affirmed the deletion of both disallowances. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215183