https://www.taxtmi.com/caselaws?id=8032 Expenditure on a genuine foreign study tour undertaken by an ophthalmic surgeon to keep abreast of developments in ophthalmology was treated as allowable professional expenditure. The Tribunal's factual findings that the tour was not taken at the employer's instance, was aimed at updating professional knowledge, and was neither capital nor personal in nature supported the deduction. The court held that the expense was incurred wholly and exclusively for the purposes of the assessee's profession, and the mere reference to the salary head did not change its character. The deduction was therefore admissible in favour of the assessee. en-us Mon, 14 Sep 1970 00:00:00 +0530 Fri, 27 Mar 2009 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8032 Expenditure on a genuine foreign study tour undertaken by an ophthalmic surgeon to keep abreast of developments in ophthalmology was treated as allowable professional expenditure. The Tribunal's factual findings that the tour was not taken at the employer's instance, was aimed at updating professional knowledge, and was neither capital nor personal in nature supported the deduction. The court held that the expense was incurred wholly and exclusively for the purposes of the assessee's profession, and the mere reference to the salary head did not change its character. The deduction was therefore admissible in favour of the assessee. Case-Laws Income Tax Mon, 14 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8032