Assessee deputed its Research Manager to visit China, Paris & Hongkong/Bangkok with objective of promoting export of company and for exploring new source of raw materials, packing materials, manufacturing machines etc. and claimed deduction on account of same. Before the Tribunal, assessee had submitted a chart showing the increase in export turnover over the years pursuant to the visit of the Manager abroad.  Tribunal upheld the order of the CIT(A) disallowing 20% of the amount as personal in nature.  (AY. 2011-12)