M/S. STERLITE INDUSTRIES(INDIA) LTD. vs. COMMISSIONER OF CUSTOMS, CHENNAI
What did the Supreme Court hold?
The Tribunal held that the expenses incurred on foreign travel and hotel stay were not purely personal but were incurred for business purposes. Therefore, they were allowable as a deduction.
What were the facts?
The assessee claimed a deduction for expenses incurred on account of foreign travel and hotel stay. The Assessing Officer disallowed these expenses, treating them as personal in nature. The CIT(A) upheld the disallowance.
What were the issues?
Whether expenses incurred on foreign travel and hotel stay are allowable as a business expenditure.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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- Gillette India Limited, Mumbai vs Principal Commissioner of Income Tax, JaipurITA 1316/JPR/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- Smit Navnitlal Soni, Ahmedabad, Gujarat vs ITO Ward-5(3)(1), Ahmedabad, GujaratITA 1434/AHD/2026[2021-22]Status: Disposed16 Oct 2026AY 2021-22
- Shobha Sudamrao Tagad, Ahmednagar vs ITO WD-1, AhmednagarITA 311/PUN/2026[2023-24]Status: Disposed13 Oct 2026AY 2023-24
- Digjam Limited, Jamnagar vs The Principal Commissioner of Income Tax…ITA 349/RJT/2025[2021-22]Status: Disposed12 Oct 2026AY 2021-22
- Rajesh Maru, Mhow vs ITO-5(1), IndoreITA 839/IND/2025[2023-2024]Status: Disposed12 Oct 2026AY 2023-2024
Recent GST High Court judgments
Search GST case law →- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
- M/S Rentex Polymers Private Limited vs. Assistant Commissioner Of Central Goods And Services TaxDelhi · 29 Oct 2026
- M/S Maa Shila Traders vs. The State Of BiharPatna · 29 Oct 2026
- M/S Ashish Enterprises vs. Assistant Commissioner Gsto Ward No. 86Delhi · 29 Oct 2026
- M/S. Bhanwal Trading And Company vs. The Union Of INDIARajasthan · 28 Oct 2026