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2011 (8) TMI 478 - AT - Income TaxForeign travel expenses - Foreign travel expenses of Chairperson along with certain employees is business expenditure or not in the business of running pre-nursery school. - Held that: - The assessee did not produce any evidence which can indicate tour programme, what type of training they have taken, any certificate issued by such institution, any photograph along with the heads of those institutions and any video film. Thus, by merely debiting such expense under the business head, it would not be allowed automatically to the assessee. - Decided in favor of revenue. Marketing expenses. - AO was of the view that assessee has been paying heavy amounts for advertisement and publicity, therefore, there is no need to incur marketing expenses. - Held that:- Assessing Officer should not sit in the judgment seat of a businessman for deciding the necessity of such expenses for the purpose of the business. - Decided in favor of assessee.
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