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The Tribunal  in [2022] 29 ITR (Trib)-OL 127 (ITAT[Del]) held that unless the visit of the family members of the directors had any nexus with the business contingencies/necessities such as when employee is out on a deputation etc., the expenses incurred are not deductible being personal in nature. 


Tax auditors therefore may seek such details for their disclosure of any kind of travel expenses of family members of employees otherwise than under any business nexus. In this case the company by resolution claimed that presence of spouses were required when managing director attended conference and social gatherings. This resolution did not gel with the tribunal either. 

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