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2012 (5) TMI 52 - AT - Income TaxConfirmation of foreign travel expenses – Held that:- As copies of affidavits were not filed before lower authorities and there is no application having been filed before Ld.CIT(A) or before this bench for admission of such material, hence it is ignored - the assessee has failed to establish that foreign travel expenses as claimed have actually been incurred for business purposes or were even incidental to business of the assessee – against assessee. Dis - allowing the claim of bad debt - Held that:- Decided in TRF Ltd. vs. CIT( 2010 - TMI - 76626 - SUPREME COURT ) that if the amount has been written off from the books of account, it is allowable - as the amount has actually been written off in this year as admitted by the assessee and not rebutted by Revenue no justification in making the impugned dis allowance of claim - in favour of assessee.
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