This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Ad hoc disallowance of foreign tour expenditure not sustainable without questioning the business purpose of the trip
Case Law Details
- Case Name
- Amit Jain Vs. Income Tax Officer (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Amit Jain Vs ITO (ITAT Kolkata)- Assessee made a foreign trip to Roam, Dubai and Kathmandu and claimed expenses at Rs.1,45,151/-. Assessing Officer required the assessee to produce the evidence and also business purposes. Assessee stated that foreign tour was for surveying interiors of foreign hotels and resorts at the request of his client Arneja Creation & Hotels (P) Ltd. who wanted interiors of their hotel project at Darjeeling in similar fashion as those at Kathmandu. Assessee explained that tour to Roam was for the purpose of exploring prospectus of importing special type of Marbl...
