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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Disallowance of the foreign travelling expenses - visit to ...

Case Laws     Income Tax

November 23, 2019

Disallowance of the foreign travelling expenses - visit to Switzerland - during the year under consideration the assessee had paid commission to foreign agents and none of them were in Switzerland but were based in UAE, Kuwait, Saudi Arabia and Lebanon. As the assessee failed to justify the business exigency of the foreign travel, the AO has rightly made a disallowance

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