https://www.taxtmi.com/caselaws?id=270558 The Tribunal allowed the appeal, finding foreign travel expenses allowable as no incriminating material was found during the search, supporting the business purpose claim. The decision favored the assessee, emphasizing the necessity of incriminating material for reassessment under section 153A. en-us Fri, 16 Oct 2015 00:00:00 +0530 Sat, 09 Jan 2016 17:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270558 The Tribunal allowed the appeal, finding foreign travel expenses allowable as no incriminating material was found during the search, supporting the business purpose claim. The decision favored the assessee, emphasizing the necessity of incriminating material for reassessment under section 153A. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270558