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Visa & Foreign Travel Paid by Sons Allowed as Business Expense; ITAT Grants Relief Despite Minor Delay
Case Law Details
- Case Name
- Parveen Batra Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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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 ex...
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