https://www.taxtmi.com/caselaws?id=245873 The Tribunal upheld the Assessing Officer's view that foreign travel expenses lacked sufficient evidence of business necessity and were partly personal. It directed a uniform 20% disallowance for both assessment years, overturning the CIT(A)'s decision. The Tribunal stressed the importance of detailed documentation to justify such expenses, in line with the Seshasayee Brothers Ltd vs. CIT case principles. en-us Fri, 04 Apr 2014 00:00:00 +0530 Fri, 20 Mar 2015 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245873 The Tribunal upheld the Assessing Officer's view that foreign travel expenses lacked sufficient evidence of business necessity and were partly personal. It directed a uniform 20% disallowance for both assessment years, overturning the CIT(A)'s decision. The Tribunal stressed the importance of detailed documentation to justify such expenses, in line with the Seshasayee Brothers Ltd vs. CIT case principles. Case-Laws Income Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245873