https://www.taxtmi.com/caselaws?id=66134 The Appellate Tribunal allowed the firm's appeal, recognizing the expenditure on the school for training Archakas as a legitimate business deduction. The Tribunal emphasized the professional nature of the expenses incurred in running the school to ensure an adequate number of qualified Archakas for temple ceremonies, highlighting the firm's obligation to provide trained individuals to fulfill hereditary rights and replace partners in the long term. The Tribunal rejected the view that the expenses were personal, emphasizing the necessity of the school to meet both short-term and long-term professional obligations. en-us Fri, 12 Jul 1985 00:00:00 +0530 Mon, 21 Feb 2011 17:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66134 The Appellate Tribunal allowed the firm's appeal, recognizing the expenditure on the school for training Archakas as a legitimate business deduction. The Tribunal emphasized the professional nature of the expenses incurred in running the school to ensure an adequate number of qualified Archakas for temple ceremonies, highlighting the firm's obligation to provide trained individuals to fulfill hereditary rights and replace partners in the long term. The Tribunal rejected the view that the expenses were personal, emphasizing the necessity of the school to meet both short-term and long-term professional obligations. Case-Laws Income Tax Fri, 12 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66134