https://www.taxtmi.com/caselaws?id=206810 Medical expenditure incurred in the USA for cancer treatment was treated as allowable business expenditure under section 37(1) because it was incurred in the course of the assessee's professional film-production activity abroad. The Court accepted the Tribunal's view that the assessee was engaged in extensive shooting outside India and that the treatment-related outlay had a sufficient business nexus, so it was not personal expenditure. The Revenue's attempt to distinguish the precedent relied on before the Tribunal was rejected, and the claim was allowed in favour of the assessee. en-us Wed, 28 Sep 2011 00:00:00 +0530 Thu, 17 Nov 2011 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206810 Medical expenditure incurred in the USA for cancer treatment was treated as allowable business expenditure under section 37(1) because it was incurred in the course of the assessee's professional film-production activity abroad. The Court accepted the Tribunal's view that the assessee was engaged in extensive shooting outside India and that the treatment-related outlay had a sufficient business nexus, so it was not personal expenditure. The Revenue's attempt to distinguish the precedent relied on before the Tribunal was rejected, and the claim was allowed in favour of the assessee. Case-Laws Income Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206810