https://www.taxtmi.com/caselaws?id=19220 The court held that the foreign tour expenses incurred by the assessee-company for Smt. Kamalini Sarabhai were not deductible under section 37(1) of the Income-tax Act. The court found that the expenditure was not wholly and exclusively for business purposes as required by the law, noting the lack of evidence demonstrating the necessity of the visit for business negotiations. Previous judgments were cited to emphasize that expenses with a dual or personal purpose do not qualify for deduction, and in this case, the court determined that the expenses were gratuitous and outside the scope of business activities. en-us Mon, 13 Dec 1993 00:00:00 +0530 Wed, 04 Nov 2009 16:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19220 The court held that the foreign tour expenses incurred by the assessee-company for Smt. Kamalini Sarabhai were not deductible under section 37(1) of the Income-tax Act. The court found that the expenditure was not wholly and exclusively for business purposes as required by the law, noting the lack of evidence demonstrating the necessity of the visit for business negotiations. Previous judgments were cited to emphasize that expenses with a dual or personal purpose do not qualify for deduction, and in this case, the court determined that the expenses were gratuitous and outside the scope of business activities. Case-Laws Income Tax Mon, 13 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19220