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34. The assessee also submitted, as noted at page 11 of the assessment order, the details of foreign travel expenses of more than Rs.1 lac. The AO observed that no other details were provided by the assessee, nor any justification for such a huge increase in the expenses was provided; that besides, even bills and vouchers pertaining to travelling expenses of more than Rs.1 lac, which were specifically asked for, were also not filed. From this, the AO observed that the assessee had failed to discharge its onus to substantiate the claim of the expenses and to justify the same. The travelling expenditure in excess of the amount claimed in the earlier year was disallowed by the AO as such, also for the reason that the turnover of the assessee company had decreased in comparison to the earlier year.