Home Highlights January 2015 Year 2015 This

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1. 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...

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

3. 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...

4. 30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses...

5. 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...

6. 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...

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

8. Ad hoc disallowance of conveyance expenses and telephone and postage expenses and local and foreign travel expens - When the assessee furnished complete details, ad hoc...

9. Addition made u/s 153A on account of undisclosed foreign bank account and interest income thereon - assessee confronted with client profiles from HSBC Bank showing...

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

11. 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...

12. Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling...

13. Disallowance being 50% of Foreign Travelling Expenses - the lower authorities has admitted the genuineness of the expenses to the tune of 50% and the balance was...

14. The ITAT held that non-deduction of TDS on LTC reimbursement for foreign travel by the assessee's employees is not permissible. While travel within India is exempt from...

15. Assessee's claims for foreign travel expenses, physical fitness expenses, personal expenses, security charges, and swimming pool charges were partially disallowed due to...