It depends on various factors-
- If you are an employee, your employer should cover all variations & upgrades as part of their travel policy.
- If you are an independent business owner, then there are so many other factors to consider. In general, if they are reasonable, justifiable, necessary for your comfortable and safe travel to your destination, you should be able to claim as a valid deduction. Also the expense should be ordinary and necessary as part of your regular business expense.
I would however recommend you consult with a tax professional who can better evaluate nature of your costs and suggest next steps.
** Based on our response posted on quora