https://www.taxtmi.com/caselaws?id=782515 ITAT Ahmedabad held that only 25% of the assessee's foreign travel expenses were to be disallowed. The Director's visit to Iran, as part of a CII Business Delegation, was found to have a business nexus, though complete evidence of participation was not available. Relying on contemporaneous correspondence and invoices, and following the Tribunal's own earlier decision in the assessee's case in the interest of judicial discipline, the disallowance was restricted to 25%. The assessee's appeal was thus partly allowed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 01 Dec 2025 10:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782515 ITAT Ahmedabad held that only 25% of the assessee's foreign travel expenses were to be disallowed. The Director's visit to Iran, as part of a CII Business Delegation, was found to have a business nexus, though complete evidence of participation was not available. Relying on contemporaneous correspondence and invoices, and following the Tribunal's own earlier decision in the assessee's case in the interest of judicial discipline, the disallowance was restricted to 25%. The assessee's appeal was thus partly allowed. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782515