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    <title>2012 (5) TMI 644 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the assessee-company regarding the addition on account of foreign travel expenses for A.Y. 2007-08. The Tribunal upheld the disallowance of the expenses due to lack of evidence establishing a business nexus or benefit to the company from the trips to Bangkok by two directors to discuss projects with suppliers. Despite the company&#039;s submissions, the Tribunal found no concrete evidence linking the travel to business activities and supported the tax authorities&#039; decision to disallow the expenses.</description>
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    <pubDate>Fri, 18 May 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=178710</link>
      <description>The Tribunal dismissed the appeal filed by the assessee-company regarding the addition on account of foreign travel expenses for A.Y. 2007-08. The Tribunal upheld the disallowance of the expenses due to lack of evidence establishing a business nexus or benefit to the company from the trips to Bangkok by two directors to discuss projects with suppliers. Despite the company&#039;s submissions, the Tribunal found no concrete evidence linking the travel to business activities and supported the tax authorities&#039; decision to disallow the expenses.</description>
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      <pubDate>Fri, 18 May 2012 00:00:00 +0530</pubDate>
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