https://www.taxtmi.com/caselaws?id=182863 The Tribunal partially allowed the appeal. It upheld the disallowance of Rs. 11,50,438 for study and training expenses, citing lack of business nexus and personal nature. However, it granted relief by directing the AO to delete the disallowance of Rs. 76,316 for vehicle expenses, and Rs. 22,800 for entertainment expenses, as they were deemed unjustified. en-us Fri, 29 Oct 2004 00:00:00 +0530 Sat, 22 Jun 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182863 The Tribunal partially allowed the appeal. It upheld the disallowance of Rs. 11,50,438 for study and training expenses, citing lack of business nexus and personal nature. However, it granted relief by directing the AO to delete the disallowance of Rs. 76,316 for vehicle expenses, and Rs. 22,800 for entertainment expenses, as they were deemed unjustified. Case-Laws Income Tax Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182863