https://www.taxtmi.com/caselaws?id=248491 The Tribunal dismissed the assessee's appeal regarding the deductibility of expenditure on foreign travel. The disallowance was upheld due to the assessee's failure to prove the business purpose of the expenditure. The Tribunal found no merit in the claims, sustaining the disallowance as the burden of proof under section 37(1) was not met. The reliance on case law was considered irrelevant as no reference was made during the hearing. en-us Wed, 28 May 2014 00:00:00 +0530 Sat, 14 Jun 2014 11:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248491 The Tribunal dismissed the assessee's appeal regarding the deductibility of expenditure on foreign travel. The disallowance was upheld due to the assessee's failure to prove the business purpose of the expenditure. The Tribunal found no merit in the claims, sustaining the disallowance as the burden of proof under section 37(1) was not met. The reliance on case law was considered irrelevant as no reference was made during the hearing. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248491