https://www.taxtmi.com/caselaws?id=248105 The Appellate Tribunal ITAT Delhi allowed the appeal for statistical purposes in both issues. The disallowance of foreign travel expenses was partially upheld, with the Tribunal directing the AO to estimate the expenses after the assessee provides a breakdown. Similarly, the disallowance of professional fees paid to the Director's brother was also restored to the AO for consideration based on a new agreement submitted by the assessee. The Tribunal emphasized the importance of providing necessary details and following precedents in making decisions. en-us Fri, 16 May 2014 00:00:00 +0530 Mon, 02 Jun 2014 10:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248105 The Appellate Tribunal ITAT Delhi allowed the appeal for statistical purposes in both issues. The disallowance of foreign travel expenses was partially upheld, with the Tribunal directing the AO to estimate the expenses after the assessee provides a breakdown. Similarly, the disallowance of professional fees paid to the Director's brother was also restored to the AO for consideration based on a new agreement submitted by the assessee. The Tribunal emphasized the importance of providing necessary details and following precedents in making decisions. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248105