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2015 (10) TMI 1441 - ITAT DELHI

2015 (10) TMI 1441 - ITAT DELHI - TMI - Disallowance of traveling and conveyance expenses - Held that:- Tribunal has been called upon to give its own reasons for affirming or rejecting the reasoning given by the AO as well as the CIT(A). We afforded an opportunity to the assessee to co-relate the trips of these three directors to Malaysia and UK with the business purpose. Except for filing a tour report of one of the directors, which is an simply an internal evidence, the ld. AR could not place .....

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ia and UK, there is no evidence worth the name to support such a claim. When the position is such, the natural conclusion which follows is that there is no positive evidence to the effect that these foreign trips were undertaken by the three directors for any business purpose. Under such circumstances, the view taken by the authorities below cannot be disturbed. We, therefore, countenance the impugned order in sustaining the disallowance of ₹ 22.47 lac. - Decided against assessee. - ITA No .....

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dated 14.9.2000, the Hon ble High Court set aside the Tribunal order on the issue of deletion of disallowance of ₹ 22,47,565/- out of travelling and conveyance expenses and remitted the matter to the Tribunal for a fresh hearing and taking a decision on merits by giving cogent and sufficient reasons. 3. Briefly stated, the facts of this issue are that the assessee debited a sum of ₹ 6.346 crore on account of travelling and conveyance expenses. On perusal of the details, it was obser .....

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iled substantiating the claim of such expenses having any business connection. This led to the making of addition of ₹ 22.47 lac. This addition was confirmed by the ld. CIT(A). However, the Tribunal deleted the disallowance by observing that the travelling was done by the directors who were employees of the company and no element of personal nature could be attributed in case of expenses incurred by the employees of the company. In an appeal by the Revenue against this tribunal order, the .....

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