Saranya Agro Foods Pvt. Ltd. v ITO (2023)101 ITR 60 (SN)(Chennai) (Trib)

S. 37(1) : Business expenditure-Travel expenses-No evidence to support claim-Expense not allowable.

Held, that the assessee could not produce anything in support of the claim  hence the appeal is  dismissed. (AY.  2014-15).