https://www.taxtmi.com/caselaws?id=55536 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to decide the alleged purchases addition and disallowance of foreign tour expenses afresh. The Tribunal found the reasoning for the additions untenable, lacking specific personal expenditure evidence and violating IT Rules. The disallowance of foreign tour expenses was deemed unjustified, emphasizing the business nature of the expenses. The Revenue's appeal was partly allowed for statistical purposes, with expenses on road repairs upheld as necessary for day-to-day business operations. en-us Fri, 22 Mar 1996 00:00:00 +0530 Sat, 27 Nov 2010 15:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55536 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to decide the alleged purchases addition and disallowance of foreign tour expenses afresh. The Tribunal found the reasoning for the additions untenable, lacking specific personal expenditure evidence and violating IT Rules. The disallowance of foreign tour expenses was deemed unjustified, emphasizing the business nature of the expenses. The Revenue's appeal was partly allowed for statistical purposes, with expenses on road repairs upheld as necessary for day-to-day business operations. Case-Laws Income Tax Fri, 22 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55536