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2021 (4) TMI 465 - HC - Income TaxDisallowance on account of expenditure incurred and claimed on foreign travel u/s 37 by the employee few the firm - HELD THAT:- It is pertinent to note that in the Assessment Order, M/s.Shoetek Agencies is the assessee's proprietary concern and is engaged in the business of leather and leather products. In the Assessment Order, though the assessee contended that Mrs. Swetha Reddy went aboard in the capacity of Marketing Executive, he has not produced any document to prove that her visit was exclusively for business purpose. AO observed that since Mrs. Swetha Reddy had accompanied the assessee on several occasions , the element of personal tour cannot be denied. When the assessee is contending that Mrs. Swetha Reddy was an employee of the firm, he should have produced sufficient documents to establish the said contention. Further it is not the case of the assessee that there is perversity in the order passed by the Income Tax Appellate Tribunal, Commissioner of Income Tax(Appeals) and in the order of the Assessing Officer. No substantial question of law.
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