Foreign travel expense not allowable if no nexus between travel & business purpose

DCIT Vs Ritesh Properties & Industries Ltd. (ITAT Delhi) 1. Foreign travel expense not allowable if no nexus between travel & business purpose Though the counsel submits that the action of the CIT(A) in upholding the disallowance of Rs.7,02,655/- on the ground that the said expenditure was incurred for foreign travel for personal purposes is without any basis and without appreciation of facts, on a careful consideration of the orders of the authorities below in the light of the submissions made on either side where of the considered opinion that factually the assessee failed to establi...