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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Disallowance on account of foreign tour and travel expenses - ...

January 23, 2020

Case Laws     Income Tax     AT

Disallowance on account of foreign tour and travel expenses - expenses Incurred by the Director of the assessee company when not proved to be incurred for business purpose of the assessee company, its addition cannot be made against assessee company rather its addition can be made against such Director in his individual capacity.

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