https://www.taxtmi.com/caselaws?id=71332 The Tribunal dismissed the appeal, upholding the disallowance of Rs. 1,71,500 expenditure for the son's medical education as a personal expense, not qualifying as a business expenditure under Section 37(1) of the Income-tax Act. The Tribunal emphasized that the expense lacked a direct nexus to the business and was deemed a parental duty rather than a business necessity, affirming the lower authorities' decision. en-us Fri, 24 Mar 2006 00:00:00 +0530 Fri, 22 Apr 2011 17:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71332 The Tribunal dismissed the appeal, upholding the disallowance of Rs. 1,71,500 expenditure for the son's medical education as a personal expense, not qualifying as a business expenditure under Section 37(1) of the Income-tax Act. The Tribunal emphasized that the expense lacked a direct nexus to the business and was deemed a parental duty rather than a business necessity, affirming the lower authorities' decision. Case-Laws Income Tax Fri, 24 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71332