No details of the seminars conducted abroad are brought on ...
Expenses Disallowed u/s 37 for Lacking Seminar Details and Including Spouses' Travel Costs as Business Expenditure.
September 15, 2016
Case Laws Income Tax AT
No details of the seminars conducted abroad are brought on record as also spouses of the Doctors also travelled overseas along with Doctors and the expenses of the spouse on air ticket as well stay abroad are charged as an business expenditure u/s 37 of the Act which cannot be called as being incurred wholly and exclusively for the purposes of business of the assessee. - AT
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