Travelling expense

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student (Querist)
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16 February 2016 When a partner of a firm travels outside the State,he can claim it as travelling expense of the firm.But if he takes his family with him can he claim their expenses as well?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 February 2016 The traveling expenses incurred by the him along with wife may not always be allowable as deduction in computing the profits and gains of the business unless it is connected with the business .

Favourable decision - Glaxo Laboratories India Ltd Vs. ITO (1986) 181 ITD 226.

Unfavourable decision - CIT vs. Apollo Tyres Ltd (1999) 237 ITR 706.

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