other similar document showing the approval of such tours to show that the foreign
tour expenses have been incurred for the purposes of business ... undertaking foreign tours was
fully established and the CIT(A) has found merit in assessee's claim qua the foreign
tour expenses
expenses on his two foreign trips. It was pointed out that Shri V. Somani has been proceeding on foreign tours frequently and never any such ... foreign travelling account clearly reveal that it was separately and distinctly shown that foreign travelling expenses also included expenses in respect of the foreign tour
have frequently travelled to foreign countries. The AO
determined an amount of Rs. 2,70,050/- towards foreign tour expenses
of Dr. Sobha Tomar ... foreign tour expenses, visa expenses and
other expenses out of his undisclosed sources. It was further submitted
that the assessee has incurred the foreign tour
have frequently travelled to foreign
countries. The AO determined an amount of Rs. 2,70,050/- towards
foreign tour expenses of Dr. Sobha Tomar ... incurred foreign tour expenses, visa
3 ITA No. 14 /JP/2018
Dr. (Mrs) Shobha Tomar, vs. ACIT
expenses and other expenses out of her undisclosed
circulars. Similarly, the expenses on foreign tours were incurred by the assessee in connection with the foreign tour of the dealers in terms ... discount. The foreign tour was conducted in accordance with the said circular. The Tribunal felt that the meeting of foreign tour expenses by the assessee
learned CIT (Appeals) erred in allowing the foreign tour expenses of Rs. 98,946 as revenue expenditure.
2. The learned CIT (Appeals) erred in holding ... foreign tour expenses. In para 4 of the assessment order, details of total claim of Rs. 1,25,625 for expenses on foreign tours
lodging expenses of
Rs. 46,32,607/-, which included in foreign tour
expenses.
(ii) Rs. 4,90,363/- being 10% of the vehicle upkeep
expenses ... tour expenses amounting to Rs. 4,63,260/-
being 10% of lodging expenses of Rs. 46,32,607/-
included under the head 'foreign tour
made by the
Assessing Officer on account of foreign tour expenses.
2. On the facts and in the circumstances of the case ... Foreign Commission Agents, The
countries to which foreign travel has been made includes Kuwait,
Doha, Muscat, Sri Lanka, Singapore, Thailand and Egypt, Foreign tour
expenses
tour as a "nurse", would be as much a business purpose, as the tour itself and further that the foreign tour ... foreign tour. At best, it can be said that the wife of the partner, who accompanied him on the foreign tour, continued to fulfil
plant and machinery which included the following sums :
Rs.
Foreign tour expenses
42,712
Interest
33,000
Payment to foreign collaborators ... other purposes mentioned in the collaboration agreement, that the foreign tour expenses did not add to the value of the machineries and that, therefore
