https://www.taxtmi.com/caselaws?id=38754 The court ruled against the assessee, holding that the expenses incurred on the foreign tour were not admissible as a deduction under section 16(v) of the Income-tax Act, 1961. The court emphasized the necessity of all three requirements under the provision to be cumulatively satisfied, highlighting the absence of an obligation imposed by the conditions of service for such expenditure in this case. Despite meeting the first two requirements, the court concluded that the government order did not mandate spending by the assessee, leading to the denial of the deduction claim. en-us Tue, 01 Feb 1977 00:00:00 +0530 Thu, 08 Apr 2010 17:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38754 The court ruled against the assessee, holding that the expenses incurred on the foreign tour were not admissible as a deduction under section 16(v) of the Income-tax Act, 1961. The court emphasized the necessity of all three requirements under the provision to be cumulatively satisfied, highlighting the absence of an obligation imposed by the conditions of service for such expenditure in this case. Despite meeting the first two requirements, the court concluded that the government order did not mandate spending by the assessee, leading to the denial of the deduction claim. Case-Laws Income Tax Tue, 01 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38754