https://www.taxtmi.com/caselaws?id=358135 The Tribunal upheld the decision to disallow foreign travelling expenses of the Directors, emphasizing the need for substantial evidence to justify such expenses for business purposes. Despite the claim of a new business venture, insufficient proof of the commercial expediency of the London visit resulted in the dismissal of the appeal. The burden of proof lies on the assessee to demonstrate the purpose of expenses, and without concrete evidence, the appeal was rejected. en-us Tue, 30 Jan 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358135 The Tribunal upheld the decision to disallow foreign travelling expenses of the Directors, emphasizing the need for substantial evidence to justify such expenses for business purposes. Despite the claim of a new business venture, insufficient proof of the commercial expediency of the London visit resulted in the dismissal of the appeal. The burden of proof lies on the assessee to demonstrate the purpose of expenses, and without concrete evidence, the appeal was rejected. Case-Laws Income Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358135