Foreign travel expense of company employees’ spouse who accompanied on official tour is allowable

 Hindustan Unilever Ltd Vs ACIT (ITAT Mumbai) ITAT Mumbai held that foreign travelling expenses in respect of spouses who accompanied on official tour with some of the company employees is allowable expenditure. Facts- During the course of assessment the A.O noticed that assesse has debited an amount of Rs.40,04,260/- on account of foreign travelling expenses in respect of spouses who accompanied on official tour with some of the company employees. The Assessing Officer has disallowed such foreign travelling expenses on the basis of similar disallowance made in assessment year 1999-2000 on th...