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

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