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2006 (6) TMI 86 - KARNATAKA HIGH COURTAllowance of education expenses - company belongs to the Machado family. Sri Machado and his wife were the directors. Their son was sent to the USA and in the process, the company incurred an expenditure and that expenditure was sought to be included for the purpose of assessment by way of business expenditure. - expenditure on the higher education of an employee - there exists no nexus between expenditure and the business of the assessee and the expenditure incurred. - assessee has failed to make out a case for the purpose of deduction in terms of section 37- Tribunal was justified in law in holding that the expenditure on the higher education of an employee, was not a permissible deduction merely because the employee happened to be the son of the directors
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