Home Highlights March 2019 Year 2019 This

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1. 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...

2. 30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses...

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

4. Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order...

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

6. 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...

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

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

9. 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...

10. Disallowance of travelling expenses - assessee was in the business of real estate and could not substantiate before the lower authorities with any relevant evidences...

11. Assessee voluntarily declared income under "income from other sources" in return. AO disallowed deduction claimed for coordination and settlement expenses due to lack of...

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

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

14. Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad -...

15. Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare...