1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Delhi High Court Dismisses Appeal on Business Expenditure for Directors' Children</h1> The High Court of Delhi dismissed the appeal regarding the allowance of business expenditure on education for directors' children, stating that the ... Expenditure incurred on the education - persons have joined the company and, therefore, the assessee ought to have been granted the benefit. In the opinion of the court during the relevant year, the amount was spent not for the persons working in the company or as per any scheme prepared by the company, but for the outsiders and who were close relatives of the directors. We find no substance in the appeal and, therefore, the appeal stands dismissed. The High Court of Delhi dismissed the appeal regarding the allowance of business expenditure on education for directors' children, stating that the expenses were for outsiders, not company employees. The court found no substance in the appeal for the assessment year 1993-94. The appeal was dismissed as no question of law arose.
TaxTMI 
TaxTMI 
