Disallowance of foreign travel expenditure justified as business expediency not proved

M M Creations Vs ACIT (ITAT Delhi) ITAT Delhi held that disallowance of foreign travel expenditure justified as assessee failed to prove the business expediency of foreign trip and therefore assessee failed to discharge the primary onus. Facts- Vide the present appeal, the appellant has contested that CIT(A) has erred in holding the expenditure incurred on foreign travel by the employees and partners for non-business purpose by disallowing the claim of Rs. 7,34,657/- is patently incorrect as it being an exporter needs to travel abroad for exhibiting the products exported. Conclusion- Held that...