https://www.taxtmi.com/caselaws?id=59286 The Tribunal upheld the admissibility of the deduction for foreign travel expenses incurred by the wife of the senior partner of a Chartered Accountants firm, emphasizing the commercial expediency and business facilitation aspects of the expenses. Additionally, the claim for weighted deduction under section 35B for the same expenses was confirmed, with the Tribunal finding that the expenses were necessitated by commercial expediency. The Department's appeal was dismissed, affirming the decisions of the CIT(A) and supporting the firm's position on the deductions. en-us Wed, 09 Apr 1986 00:00:00 +0530 Mon, 27 Dec 2010 16:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59286 The Tribunal upheld the admissibility of the deduction for foreign travel expenses incurred by the wife of the senior partner of a Chartered Accountants firm, emphasizing the commercial expediency and business facilitation aspects of the expenses. Additionally, the claim for weighted deduction under section 35B for the same expenses was confirmed, with the Tribunal finding that the expenses were necessitated by commercial expediency. The Department's appeal was dismissed, affirming the decisions of the CIT(A) and supporting the firm's position on the deductions. Case-Laws Income Tax Wed, 09 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59286