https://www.taxtmi.com/caselaws?id=62711 The Tribunal allowed the deduction of salary and tuition fee paid by an assessee company for the Managing Director's son pursuing an MBA in the USA. The expenses were deemed allowable as they were related to the business, evidenced by the son's return to work for the company and the subsequent business expansion. The Tribunal emphasized the commercial expediency of the expenses, considering the business benefits derived from the son's education and employment, ultimately allowing the deductions. en-us Mon, 11 Feb 1991 00:00:00 +0530 Fri, 21 Jan 2011 12:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62711 The Tribunal allowed the deduction of salary and tuition fee paid by an assessee company for the Managing Director's son pursuing an MBA in the USA. The expenses were deemed allowable as they were related to the business, evidenced by the son's return to work for the company and the subsequent business expansion. The Tribunal emphasized the commercial expediency of the expenses, considering the business benefits derived from the son's education and employment, ultimately allowing the deductions. Case-Laws Income Tax Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62711