Tds on tour expense of partner of a firm

natuaraly such expenses are drawings as the expenses are personal 

If the firm account such payments as revenue expense-

Is there any disallowance under Income Tax act on account of non deduction of tds.

Is tds applicable tour packages including boating.

Yes it is disallowed - on the basis of personal expenses of partner accounted in the revenue account.

It is the expenses incurred by the partner, hence TDS will be applicable only when Tax audit is applicable to the concerned partner of the firm.

For Partnership point of View, there are two questions in your query;

1. Whether TDS need to be dedcuted on payment of tour package?

If the bill is coming in the name of Firm and the payment is directly made by firm to travel agent then Yes, TDS will be applicable for firm. It should deduct the TDS otherwise entire amount will be disallowed.

If the bill is in the name of Partner and after making payment from his personal bank, he is claiming the reimbursement, TDS may not be applicable.

2. Whether payment made will be treated as personal expense or business expense. Apparently, the expense appears to be personal in nature and AO can disallow the same but if it can be prooved that journey was for business development or for official purpose, then part of the total expense (on ad-hoc basis) can be disallowed by AO.

BILL IS IN THE NAME OF PARTNER AND PAYMENT IS DONE FROM THE BANK ACCOUNT OF FIRM SO IS THERE ANY LIABLITY FOR TDS DEDCUTION IN THE HAND OF FIRM FOR PAYMENT TO TRAVEL AGENT FOR TRAVELLING EXP OF PARTNER OUTSIDE INDIA.

Dear Experts,

If partners are paying office rent 3 lacs pm  & Taxi bills for 30k pm approx. on the behalf of partnership firm. Partnership firm pays back to the concern partner and firm treats it as reimbursement of expenses which has been incurred by the partners but Invoices are coming in the name of firm with gst details. etc. and  firm does not pay any expenses from its bank accounts because all expenses are being incurred by the partners and firm is paying back monthly.

Then 

Q1 TDS needs to be deducted ? if yes, how firm will treat it.

I look forward for the same.

Thanks

looking for income tax Department circular reference for above issue

Thanks sir, This is new case for me too.