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 th

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