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2018 (12) TMI 1213 - ITAT DELHIDisallowance of conference expenses - Held that:- No error in the order of the CIT(A) on the issue of disallowance of conference expenses and accordingly, we uphold the same. The grounds raised on the issue in dispute are accordingly dismissed. Travelling expenses disallowance - Held that:- It is evident that the expenses have been incurred in relation to extension of the stay, cancellation of the air ticket, bar party, photographers, smoothies ordered by Mrs Gayathri Luthera in hard rock etc. Thus, the tour was for the entertainment of the counsels and their family members and it has not served any business purpose of the assessee firm. In the case law relied upon by the disallowance was in relation to staff welfare expenses and for arranging get-together of the employees along with the training session. In the instant case nothing has been brought on record that the trip was in relation to any business activity of the assessee firm, and thus ratio of the case law relied upon by the is not applicable over the facts of the instant case. The assessee has failed to establish that the expenses were incurred wholly and exclusively for the purpose of the business and thus same is not allowable under section 37(1).
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