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Income Tax - Highlights / Catch Notes

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Disallowance of travelling expenses - Even before us, assessee ...

Income Tax

October 11, 2021

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 submitted that the foreign trip was undertaken to participate in a fashion show in London without any supporting evidence. In the absence of necessary supporting evidence it is not possible to establish that the expenses were incurred for the purpose of the business especially in the case of international travelling expenses - AT

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