https://www.taxtmi.com/caselaws?id=27501 The High Court ruled against the assessee, finding that the expenses incurred on the foreign tour of the senior partner's wife were personal and not allowable under section 37(1) of the Income Tax Act, 1961. The Tribunal's decision was deemed unsupported by evidence and unsustainable. The court emphasized that personal expenses cannot be claimed as business expenses, ultimately ruling in favor of the Revenue and ordering the assessee to pay costs to the Department. en-us Fri, 08 Mar 1985 00:00:00 +0530 Sat, 13 Feb 2010 12:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27501 The High Court ruled against the assessee, finding that the expenses incurred on the foreign tour of the senior partner's wife were personal and not allowable under section 37(1) of the Income Tax Act, 1961. The Tribunal's decision was deemed unsupported by evidence and unsustainable. The court emphasized that personal expenses cannot be claimed as business expenses, ultimately ruling in favor of the Revenue and ordering the assessee to pay costs to the Department. Case-Laws Income Tax Fri, 08 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27501