https://www.taxtmi.com/caselaws?id=11940 The High Court set aside the Tribunal's decision to allow the deduction for foreign travel expenses of directors' wives, emphasizing the need for the assessee to prove the business nature of the expenses. The Court found the Tribunal's reasoning lacking and remanded the case for further consideration, stressing the burden on the assessee to demonstrate the expenses were not personal. The case underscores the importance of clear justification for claiming such expenses as business-related, as established in previous legal precedents. en-us Thu, 26 Sep 2002 00:00:00 +0530 Fri, 12 Feb 2010 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11940 The High Court set aside the Tribunal's decision to allow the deduction for foreign travel expenses of directors' wives, emphasizing the need for the assessee to prove the business nature of the expenses. The Court found the Tribunal's reasoning lacking and remanded the case for further consideration, stressing the burden on the assessee to demonstrate the expenses were not personal. The case underscores the importance of clear justification for claiming such expenses as business-related, as established in previous legal precedents. Case-Laws Income Tax Thu, 26 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11940