M/S. STERLITE INDUSTRIES(INDIA) LTD. vs. COMMISSIONER OF CUSTOMS, CHENNAI

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C.A. No.-000151-000151 - 2002Supreme Court19 March 20073 pages
For Respondent: B. KRISHNA PRASAD
AI SummaryAllowed

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?

Section 37(1)

AI-generated summary — verify with the full judgment below

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