Company Eligible for Deduction of Foreign Travel Expenses of Employee and Relative of Director: ITAT [Read Order]

By Taxscan Team - On April 25, 2023 4:00 pm - 2 mins read
Company - Deduction - Foreign Travel Expenses - Employee - Relative of Director - Employee and Relative of Director - ITAT - Income Tax - taxscan

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has allowed the assessee-Company deduction under section 37 of the Income Tax Act, 1961 in respect of foreign travel expenses of an employee, who is related to the Director. A two-Member Tribunal comprising Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member was hearing an…

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