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2016 (5) TMI 532 - AT - Income TaxDisallowance of business associate's Foreign Travelling Expenses - Held that:- We have noticed that although the ld. AR has argued at length in order to support this issue, but there is no documentary evidence which could support the claim of the assessee that his wife has actually assisted him throughout these trips in any of his business activity. The assessee has not placed on record any documentary evidence which can connect the wife of the assessee with the affairs of his business. Such trips appears to be enjoyment trips - Decided against assessee Addition u/s. 41(1) - Held that:- Merely because the accounts have become non operation for a period of three years it does not mean that outstanding liability of assessee has cease to exist more so when assessee had not written it off such liability in his P & L A/c. The provisions of section 41 of the I.T. Act are not applicable in the present case. Hence, we allowed this ground and direct the AO to delete the additions - Decided against revenue
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