Foreign travel expenditure meant for business purpose cannot be disallowed

Well Wisher Construction Pvt. Ltd. Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that expenditure incurred on such foreign travel cannot be disallowed on the reason that it was a pleasure tour and not meant for the purpose of business, as assessee furnished all the relevant details with supporting evidences together with the purpose of foreign travel.

Facts-

Assessee alleges confirmation of disallowance of foreign travel expenses. Assessee stated that the complete details of foreign travel expenses in a tabular form containing the details of dollars purchased, visa fees, name of the persons who travelled including the directors of the assessee company, country visited, details of air fare and the purpose of travel thereon. AO completely ignored all the contentions of the assessee and proceeded to disallow the said foreign travel expenses.

Conclusion-

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