Accompany of wife and children during local business trip

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Dear experts, Can wife and children of Director can accompany with him during business meetings in India?? and could this would be a allowable expenditure as per income tax
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As I understand, expense of personal nature would not be allowed as deduction. So any expense related to your wife (provided she is not a director) and children will be disallowed (unless it is proved to be not personal).


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