Foreign travel exp. claimed in respect of wife not allowable if wife wasn’t an employee of assessee’s concern

INCOME TAX : Where assessee-proprietor claimed expenditure incurred on foreign travel of his wife in capacity of Marketing Executive of proprietorship concern of assessee, since assessee had failed to prove with relevant documents that his wife was an employee of its proprietary concern and her visit was exclusively for business purpose, impugned expenditure could not be allowed

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