Home Highlights March 2019 Year 2019 This

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1. Conducting vocational trainings on international travel and tourism under the guidance and authorization of International Air Transport Association (IATA), Canada -...

2. TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of...

3. Disallowance out of travel expenditure - AO has rightly declined the said travelling expenses being not incurred upon the employees of the assessee firm - AT

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

5. 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...

6. Travel expenses claimed as a deduction from the technical know-how fees - claim prohibited by Section 115A(3) - specifically prohibited expenses cannot be allowed.

7. Discontinued Business - Disallowance out of depreciation and disallowance out of travelling, repairs, insurance expenses – expenses incurred to protect the business...

8. 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

9. Disallowance of conveyance expenses, staff welfare expenses, sundry expenses and traveling expenses - certain expenses were not supported by third party vouchers,...

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