https://www.taxtmi.com/caselaws?id=372977 The Tribunal dismissed the revenue's appeal, affirming the ld CIT(A)'s order, ruling that the provisions of section 11(1)(c) did not apply as the expenditure was incurred in India, not outside the country. The Tribunal upheld the deletion of the addition, except for the amount spent outside India towards hotel and other expenses. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 04 Jan 2019 06:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372977 The Tribunal dismissed the revenue's appeal, affirming the ld CIT(A)'s order, ruling that the provisions of section 11(1)(c) did not apply as the expenditure was incurred in India, not outside the country. The Tribunal upheld the deletion of the addition, except for the amount spent outside India towards hotel and other expenses. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372977