https://www.taxtmi.com/caselaws?id=780432 ITAT (DELHI - AT) upheld the CIT(A)'s deletion of disallowances: foreign travel expenses under s.37 were allowed as bona fide business/commercially expedient after AO did not challenge genuineness and findings were supported by similar precedent for the group; and allocation of common operational and employee-related expenses (salaries, gratuity, leave encashment) was accepted on verification of facts. The tribunal dismissed both revenue grounds and declined to interfere with the CIT(A) orders. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780432 ITAT (DELHI - AT) upheld the CIT(A)'s deletion of disallowances: foreign travel expenses under s.37 were allowed as bona fide business/commercially expedient after AO did not challenge genuineness and findings were supported by similar precedent for the group; and allocation of common operational and employee-related expenses (salaries, gratuity, leave encashment) was accepted on verification of facts. The tribunal dismissed both revenue grounds and declined to interfere with the CIT(A) orders. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780432