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    <title>Court Allows Foreign Travel Expenses Claim; Expenses Not Proven for Personal Use or Solely for Dividend Earnings.</title>
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    <description>Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before us by revenue that such expenditure is only for the purpose of the earning of dividend - claim of expenditure allowed.</description>
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      <description>Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before us by revenue that such expenditure is only for the purpose of the earning of dividend - claim of expenditure allowed.</description>
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