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2017 (2) TMI 584 - ITAT DELHI

2017 (2) TMI 584 - ITAT DELHI - TMI - Disallowance of foreign travel expenses - Held that:- CIT(A) has considered the details furnished by the assessee with regard to foreign travel expenses and after considering each and every expenditure, he arrived at the conclusion that the expenditure of ₹ 5,45,375/- was not for the purpose of business and accordingly, has disallowed the same. After considering the facts, we do not find any infirmity in the order of learned CIT(A). The same is upheld. .....

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ground raised is against the reduction in the disallowance of foreign travel expenses while, in the cross-objection, the assessee has challenged the addition sustained. 3. The facts of the case are that the assessee claimed the expenditure of ₹ 39,57,985/- on the foreign travel which was disallowed in its entirety by the Assessing Officer. On appeal, learned CIT(A) reduced the disallowance to ₹ 5,45,375/-. The assessee is in appeal against the relief allowed by the learned CIT(A) whi .....

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upon the assessee to prove that the expenditure was incurred wholly and exclusively for the purpose of business. Learned counsel for the assessee, on the other hand, pointed out that all the details were furnished before the Assessing Officer and learned CIT(A) has only considered those details and thereafter has partly allowed the relief to the assessee. He submitted that the order of learned CIT(A) should be partly modified and the disallowance sustained by him should be deleted. 5. We have c .....

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ed. In one instance, where the persons, who travelled abroad and the expenses were incurred by the appellant, could not be properly identified by the appellant. Therefore, the nexus between the expenditure and the business of the appellant could not be established in that case. 5.4 There are also four instances involving foreign visits by journalists who are not its employees or consultants, and who do not have any direct business relation with the appellant company. The Press Council Act, 1978 .....

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