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1. Disallowance of Foreign Travel Expenses - since it is customary in the European countries for the wives to accompany their husbands, the travelling of the wives along...

2. Disallowance of foreign travel expenses incurred in respect of the family members of the directors - the foreign travel expenses in respect of the wives, minor children...

3. Foreign travelling expenses - assessee had not furnished details of expenses of wife and children - proportionate disallowance confirmed - AT

4. Disallowance of foreign travelling expenses incurred by the Directors of the company to China, Germany and other countries - having regard to entire factual scenario and...

5. Disallowance on account of foreign tour and travel expenses - expenses Incurred by the Director of the assessee company when not proved to be incurred for business...

6. Disallowance of travelling expenses - Even before us, assessee has not filed any evidence to justify the travelling undertaken in a foreign country. It was only...

7. 30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses...

8. Disallowance of expenses relatable to medical treatment of one of the Director’s wife - these expenses incurred towards medical expenses of the relative of the Director...

9. Allowable revenue expenditure - treatment to the travelling expenses of the Director's wives as well as fees paid for professional service - Allowed as revenue expenditure - HC

10. Disallowance of tour and travel expenses - no details were forthcoming from the assessee to substantiate these travel and conveyance expenses and justify that these...

11. Expenditure on foreign travel and medical treatment of the Managing Director and his wife - in the absence of any obligation on the part of the company to meet the...

12. Charitable purpose - Expenses incurred outside India on account of foreign traveling - foreign travelling expenses incurred by the assessee cannot be held as application...

13. Disallowance of the foreign travelling expenses - visit to Switzerland - during the year under consideration the assessee had paid commission to foreign agents and none...

14. Levy of penalty u/s 271(1)(c) - disallowance of expenses of foreign Travel expenses and inter city travel expenses - Revenue has not rejected the explanation of the...

15. Foreign tour expenses - Expenses for business purpose or not – assessee failed to demonstrate that trips undertaken by the Directors of the assessee company was for the...