Visa & Foreign Travel Paid by Sons Allowed as Business Expense; ITAT Grants Relief Despite Minor Delay

Parveen Batra Vs ACIT (ITAT Delhi)

Visa & Foreign Travel Paid by Sons Allowed as Business Expense; ITAT Grants Relief Despite Minor Delay

Assessee, engaged in overseas education consultancy, faced disallowance of ₹15.61 lakh towards travelling & visa expenses on the ground that expenses were incurred abroad & paid by her sons. NFAC also dismissed the appeal for non-condonation of a minor delay of five days.

Tribunal held that procedural delay should not defeat substantive justice & proceeded to adjudicate on merits.

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