https://www.taxtmi.com/caselaws?id=11736 Educational on directors' children was held not deductible as business expenditure under section 37 because the beneficiaries had not joined the company in the relevant year and were treated on the facts as outsiders, being close relatives of the directors rather than employees or recipients under any company business scheme. The matter depended on accepted factual findings before the Assessing Officer and Tribunal, and no separate question of law was shown to arise, so the claim for deduction failed. en-us Wed, 26 Mar 2003 00:00:00 +0530 Sun, 07 Feb 2010 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11736 Educational on directors' children was held not deductible as business expenditure under section 37 because the beneficiaries had not joined the company in the relevant year and were treated on the facts as outsiders, being close relatives of the directors rather than employees or recipients under any company business scheme. The matter depended on accepted factual findings before the Assessing Officer and Tribunal, and no separate question of law was shown to arise, so the claim for deduction failed. Case-Laws Income Tax Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11736