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. ITAT observed that travelling & visa expenses were incur...