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2018 (12) TMI 833 - HC - Income TaxAllowable business expenditure - expenditure incurred on the foreign tour of the wife of a Senior Executive of the company, in connection with the medical treatment of the said Executive - Held that:- In the present case, there was no business purpose at all and the Senior Executive was traveling abroad for the purpose of a heart surgery. We are not sure as to whether the expenditure incurred by the Senior Executive was reimbursed and claimed as a deduction. That would definitely be permissible as a medical reimbursement. The dispute, as of now, is only the disallowance of the expenditure incurred for the wife's travel. The wife had accompanied the Senior Executive, when such Senior Executive had traveled abroad for a heart surgery. The wife's presence though imperative, we are unable to find it to be a business expenditure. We do not think that the same can be called a business expenditure and the travel itself is not for a business purpose. - Decided against the assessee
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