Reasonable foreign travel expenditure on grounds of commercial expediency allowable as deduction

Advocate Akhilesh Kumar Sah In DCIT vs. Nokia India (P) Ltd. (ITAT Delhi), ITA No. 2380/Del/2010 one of the ground taken by Revenue was that on the facts and circumstances of the case and in law, the CIT(A) erred in deleting the disallowance of Rs.57,23,201/- out of foreign travelling expenses made by the AO. AO disallowed 20% of total foreign travel expenses during the year under consideration. CIT(A) recorded that for assessment year 2000-01 and 2001-02 the disallowance was restricted to 10% of the total expenses incurred for foreign travel, against which Revenue preferred appeal to Delhi I...