2016 (3) TMI 170

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....Smt. M. K. Patel for the appellant. S. T. Bidari for the respondent. ORDER The order of the Bench was delivered by 1. D. Karunakara Rao (Accountant Member).-There are two appeals under consideration involving common issue relating to the disallowance of foreign travel expenses. The Commissioner of Income-tax (Appeals) confirmed the additions in both the years therefore, the assessee is....

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....ssment year 2003-04, the facts for the assessment year 2005-06 are also more or less the same except the travel was undertaken by some foreigners and that expenditure disallowed in that year is Rs. 3,28,433. Matter travelled to the first appellate authority for both assessment years. 3. During the proceedings before the first appellate authority, after considering the submissions of the assesse....

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....sessee submitted that the management could not undertake the travel and in their place, the employees were deputed. On the issue of undertaking travel to Singapore, when the meet actually was held in Jakarta, there is no satisfactory explanation. 5. After hearing both parties and on perusal of the orders of the Revenue authorities, we find there is no dispute on the genuineness of the expenditu....