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2018 (4) TMI 246 - ITAT DELHIDisallowance of foreign travelling expenses of Directors - Held that:- Except for stating that assessee has met one doctor or may be a particular doctors, however the assessee has not brought forward any evidence as to what was the meeting about, or whether any kind of agreement or understanding was entered for getting a referral patient or there was some likelihood of business in future. Even if the new business venture has been failed later on but assessee should have brought some evidence on record to prima facie show that the foreign travelling undertaken by the directors were wholly and exclusively for the business purpose of the company. Here in this case preponderance of probability miserably fails as none of the factors or material indicates that such foreign travel was for the purpose of business. Assessee may have started a new line of business, but the particular visit of London does not appear to be for the purpose of business sans any supporting evidence like, any kind of correspondence, agreement, exchange of mails, etc. Mere stating that the directors have met one doctor and that to be one name has been given will not suffice. - Decided against assessee.
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