https://www.taxtmi.com/highlights?id=50361 Disallowance of the foreign travelling expenses - visit to Switzerland - during the year under consideration the assessee had paid commission to foreign agents and none of them were in Switzerland but were based in UAE, Kuwait, Saudi Arabia and Lebanon. As the assessee failed to justify the business exigency of the foreign travel, the AO has rightly made a disallowance en-us Sat, 23 Nov 2019 12:01:12 +0530 Sat, 23 Nov 2019 12:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50361 Disallowance of the foreign travelling expenses - visit to Switzerland - during the year under consideration the assessee had paid commission to foreign agents and none of them were in Switzerland but were based in UAE, Kuwait, Saudi Arabia and Lebanon. As the assessee failed to justify the business exigency of the foreign travel, the AO has rightly made a disallowance Highlights Income Tax Sat, 23 Nov 2019 12:01:12 +0530 https://www.taxtmi.com/highlights?id=50361