https://www.taxtmi.com/forum/issue?id=4917 Deductibility of partners' foreign travel for procuring samples and designs depends on proof of commercial purpose and adequate supporting documents; air tickets, passports and foreign currency receipts serve as primary evidence, but the assessing officer may disallow expenses if nexus to business activity is not otherwise corroborated, and reliance on precedent is appropriate to contest disallowance. en-us Wed, 07 Nov 2012 16:24:18 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4917 Deductibility of partners' foreign travel for procuring samples and designs depends on proof of commercial purpose and adequate supporting documents; air tickets, passports and foreign currency receipts serve as primary evidence, but the assessing officer may disallow expenses if nexus to business activity is not otherwise corroborated, and reliance on precedent is appropriate to contest disallowance. Discussion-Forum Income Tax Wed, 07 Nov 2012 16:24:18 +0530 https://www.taxtmi.com/forum/issue?id=4917