https://www.taxtmi.com/caselaws?id=58990 The Appellate Tribunal upheld the disallowance of expenses related to the chairman's spouse on the foreign business trip, emphasizing the necessity for expenses to be wholly and exclusively for business purposes. Additionally, the Tribunal rejected the assessee's claim for triple shift allowance for all units based on the working pattern of a single unit, affirming the separate allowance for each unit as per the Income-tax Rules. en-us Thu, 31 Jan 1985 00:00:00 +0530 Thu, 23 Dec 2010 14:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58990 The Appellate Tribunal upheld the disallowance of expenses related to the chairman's spouse on the foreign business trip, emphasizing the necessity for expenses to be wholly and exclusively for business purposes. Additionally, the Tribunal rejected the assessee's claim for triple shift allowance for all units based on the working pattern of a single unit, affirming the separate allowance for each unit as per the Income-tax Rules. Case-Laws Income Tax Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58990