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2015 (6) TMI 1124 - AT - Income TaxDisallowance of Travelling Expenditure - Held that:- The assessee has submitted the details, according to which foreign travel expenses were subjected to FBT and since foreign travel expenses have already been subjected to FBT, the same could not be disallowed under section 37 of the Income Tax Act, 1961. See Om Intercontinental vs. ACIT[2013 (4) TMI 793 - ITAT MUMBAI ]. Therefore we delete the addition and appeal filed by the assessee is allowed.
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