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

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)