https://www.taxtmi.com/caselaws?id=777878 ITAT upheld the assessee, holding the AO's ad-hoc reduction of travelling and conveyance reimbursements (from 80% to 20%) impermissible. The tribunal found employee reimbursements for medical-representative travel were bona fide business expenses, supported by declarations, internal approvals and audited books, and that any higher reimbursements do not convert them into personal expenditure. CIT(A)'s inference of excess claims was rejected. Grounds of the assessee were allowed and the revenue's disallowance was set aside. en-us Wed, 27 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777878 ITAT upheld the assessee, holding the AO's ad-hoc reduction of travelling and conveyance reimbursements (from 80% to 20%) impermissible. The tribunal found employee reimbursements for medical-representative travel were bona fide business expenses, supported by declarations, internal approvals and audited books, and that any higher reimbursements do not convert them into personal expenditure. CIT(A)'s inference of excess claims was rejected. Grounds of the assessee were allowed and the revenue's disallowance was set aside. Case-Laws Income Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777878