9911796707
TMI Blog2017 (2) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... asimha Chary, Judicial Member Revenue by : Shri Umesh Chand Dubey, Senior DR. Assessee by : Shri Chandra Shekhar, CA. ORDER Per G. D. Agrawal, VP The appeal by the Revenue and the cross-objection by the assessee for the assessment year 2005-06 are directed against the order of learned CIT(A)-I, New Delhi dated 23rd October, 2013. 2. In the Revenue s appeal, the only 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of business of the appellant. Thus in all cases, except five instances, the nexus between the expenditure and the business of the appellant stands established. 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 entrusts the Press Council of India (PCI) the responsibility to ensure freedom of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure to the extent incurred on the unidentified persons amounting to ₹ 68,528/-, and on journalists amounting to ₹ 4,76,847/-, totaling ₹ 5,45,375/-, is confirmed and the balance amount of ₹ 34,12,610/- is treated as explained and deleted. These grounds of appeal are disposed of accordingly. 6. We find that learned 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 uph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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