Foreign travel expenses : Where assessee-film artist claimed foreign travel expenses, however, he failed to produce any evidence to substantiate any nexus with foreign trip with professional activities carried out by him more particularly when expenses of film shoot/stay were taken care of by producers, impugned disallowance made by Assessing Officer was to be upheld – D. Venkatesh v. Deputy, Central Circle 1(2) – [2024] 158 taxmann.com 478 (Hyderabad – Trib.)
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