2025 (12) TMI 1094

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...., Sr. DR ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi ["Ld. CIT(A)", for short] dated 04.03.2025 for the Assessment Year 2020-21 raising following grounds of appeal :- "1. That under the facts and circumstances of the case the Ld.....

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....ed the ground raised by the assessee and other grounds raised by the assessee are allowable as business expenditure and he brought to our notice the relevant facts as under. 3. Assessee is an individual and filed her return of income for AY 2020-21 on 12.02.2021 declaring total income at Rs. 72,86,250/-. The case was selected for complete scrutiny through CASS under Board's guidelines to examin....

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...., the AO observed that assessee has claimed travelling expenses amounting to Rs. 16,66,507/- and visa fee expenses of Rs. 10,64,315/-. 4. During assessment proceedings, assessee has submitted details of travelling expenses totaling to Rs. 15,61,773/- towards travelling and visa expenses paid by her sons residing abroad. Assessee was asked to substantiate the above expenses. After analyzing the ....

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....ess of consultancy to the students based on the agreement entered by the assessee with various universities who are desirous to get students from India. Accordingly, they paid commission to the assessee which was declared by the assessee in her return of income. We also noticed that assessee has incurred various expenses like commission and other related expenses towards her business. The AO has d....