https://www.taxtmi.com/caselaws?id=235947 The High Court upheld the Tribunal's decision to delete the disallowance of Rs. 28,90,655/- under Foreign Travel Expenses and Rs. 9,00,000/- under Publicity Expenses. The Court emphasized that the expenses were incurred for business purposes, promoting exports and business activities. The Tribunal's findings were based on commercial expediency, and the Court found no legal infirmity in allowing these expenses as business expenditures. The appeal was dismissed with no order as to costs. en-us Wed, 22 May 2013 00:00:00 +0530 Wed, 23 Oct 2013 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235947 The High Court upheld the Tribunal's decision to delete the disallowance of Rs. 28,90,655/- under Foreign Travel Expenses and Rs. 9,00,000/- under Publicity Expenses. The Court emphasized that the expenses were incurred for business purposes, promoting exports and business activities. The Tribunal's findings were based on commercial expediency, and the Court found no legal infirmity in allowing these expenses as business expenditures. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235947