https://www.taxtmi.com/caselaws?id=12091 The High Court remitted the case back to the Tribunal for reconsideration as essential material facts were lacking to definitively decide on the allowability of foreign tour expenditure as a deduction under the Income-tax Act, 1961. The Court emphasized the need for a more detailed examination of the expenditure allocation between the fuel injection plant and export potentialities before reaching a final decision. The reference was disposed of with no order as to costs. en-us Thu, 16 Jan 2003 00:00:00 +0530 Tue, 16 Feb 2010 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12091 The High Court remitted the case back to the Tribunal for reconsideration as essential material facts were lacking to definitively decide on the allowability of foreign tour expenditure as a deduction under the Income-tax Act, 1961. The Court emphasized the need for a more detailed examination of the expenditure allocation between the fuel injection plant and export potentialities before reaching a final decision. The reference was disposed of with no order as to costs. Case-Laws Income Tax Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12091