Tribunal held that the business conference was accepted by the Assessing Officer as incidental to the business of the assessee in the field of direct selling. However in view of the failure of the assessee to produce the relevant documentary evidence in the form of bills and vouchers to support and substantiate the claim, he disallowed the claim of the assessee for business conference expenses to the extent of 50 per cent. Keeping in view all the facts and circumstances of the case as well as the nature of assessee’s business, the disallowance of 50 per cent. made by the Assessing Officer was on the higher side and it would be fair and reasonable to restrict it to 20 per cent.  Tribunal also held that  the flight booking expenses were in respect of the employees of the assessee and since the expenses were incurred wholly and exclusively for the purpose of the assessee’s business, the disallowance made by the Assessing Officer to that extent was not sustainable. Keeping in view all the facts and circumstances of the case including especially the nature of assessee’s business, the flight booking expenses were necessary for the purpose of the assessee’s business and there was no justifiable reason to disallow them. ( AY.2015-16)