Tribunal held that expenditure incurred on foreign travel of wives and children of directors who accompanied them on various foreign trips, could not be allowed as deduction. (AY. 2012-13)
Emmsons International Ltd. v. ACIT (2020) 180 ITD 292 (Delhi)(Trib.)
S. 37(1) : Business expenditure-Foreign travel expenses-Foreign travel of wives and children of directors-Not allowable as revenue expenditure