HC upheld disallowance of Foreign Travel expense of wife on failure to prove that she was working as staff

P. Amarnath Reddy Vs ACIT (Madras High Court)

It is pertinent to note that in the Assessment Order, M/s.Shoetek Agencies is the assessee’s proprietary concern and is engaged in the business of leather and leather products. In the Assessment Order, though the assessee contended that Mrs. Swetha Reddy went aboard in the capacity of Marketing Executive, he has not produced any document to prove that her visit was exclusively for business purpose. Further, the Assessing Officer observed that since Mrs. Swetha Reddy had acc

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