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2018 (10) TMI 1306 - HC - Income TaxDisallowance of expenses incurred for foreign travel of the staff of the assessee company claimed under Section 37 - Held that:- FAA had allowed the claim in toto. Tribunal while considering the appeal of the revenue confined the dis-allowance to 20% as has been done in the year 2009-10. The Revenue has filed the appeal contending that 100% dis-allowance has to be made in all instances. We do not think that the appeal can be sustained especially since the Assessing Officer himself had in certain instances granted 50% dis-allowance. The Tribunal also noticed the fact that, for the next year, the AO had disallowed only 20% of the expenses claimed. The very same procedure was adopted for the year 2008-09 also.
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