https://www.taxtmi.com/caselaws?id=406349 The Court upheld the decision of the lower authorities to disallow foreign travel expenses claimed under section 37 of the Income Tax Act. The appellant failed to provide sufficient evidence to establish the alleged employee's employment status and the business purpose of the trips, leading to the dismissal of the appeal. The Court found no grounds to interfere with the Tribunal's decision and dismissed the Tax Case Appeal. en-us Wed, 07 Apr 2021 00:00:00 +0530 Wed, 04 Aug 2021 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406349 The Court upheld the decision of the lower authorities to disallow foreign travel expenses claimed under section 37 of the Income Tax Act. The appellant failed to provide sufficient evidence to establish the alleged employee's employment status and the business purpose of the trips, leading to the dismissal of the appeal. The Court found no grounds to interfere with the Tribunal's decision and dismissed the Tax Case Appeal. Case-Laws Income Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406349