ITAT deletes 50% Disallowance of Foreign Travel Expenses, Citing Lack of Evidence for Personal Use

The ITAT deleted a 50% disallowance of foreign travel expenses, citing a lack of evidence for personal use. The case involved the disallowance of a portion of foreign travel expenses claimed by the taxpayer. The tribunal ruled that the disallowance was incorrect, as there was no sufficient evidence to prove personal use of the expenses. This ruling emphasizes the need for proper documentation to justify claims for travel-related expenses and clarifies how such claims should be assessed for tax purposes.