Foreign travel expenses by law firm for pleasure tour by counsels & family not allowable

Luthra & Luthra Law Offices Vs JCIT (ITAT Delhi) Conclusion: Foreign travelling expenditure incurred by law firm for the pleasure tour by the counsels and their family members was not in relation to any business activity of assessee-firm, therefore, the same was not allowable. Held: Assessee-firm claimed foreign travelling expenses. AO disallowed 10% of the same on the ground that assessee failed to establish that travelling expenses were incurred exclusively for the purpose of business. CIT(A) after perusal of the detail of the expenses , observed that assessee claimed advance made to M/...