https://www.taxtmi.com/caselaws?id=60155 Foreign travel expenditure incurred by directors for export promotion was treated as allowable business expenditure because the assessee showed a business nexus and relied on consistent acceptance in earlier years; the disallowance was deleted. On the same directors' travel, weighted deduction under section 35B was also allowed on the Tribunal's earlier view, but the executive employee's travel failed for want of evidence linking it to the business. Salary paid to the executive employee was disallowed because no material showed actual services rendered or business expediency. The result was partial relief, confined to the directors' travel-related claims. en-us Wed, 17 Jan 1979 00:00:00 +0530 Tue, 04 Jan 2011 10:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60155 Foreign travel expenditure incurred by directors for export promotion was treated as allowable business expenditure because the assessee showed a business nexus and relied on consistent acceptance in earlier years; the disallowance was deleted. On the same directors' travel, weighted deduction under section 35B was also allowed on the Tribunal's earlier view, but the executive employee's travel failed for want of evidence linking it to the business. Salary paid to the executive employee was disallowed because no material showed actual services rendered or business expediency. The result was partial relief, confined to the directors' travel-related claims. Case-Laws Income Tax Wed, 17 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60155