https://www.taxtmi.com/caselaws?id=406630 The Court overturned the Tribunal's decision to disallow expenses for foreign education and training, ruling in favor of the appellant. It emphasized the professional benefits to the firm from the partner's expertise acquired abroad, criticizing the authorities for not considering crucial evidence. The Court found the expenses allowable, highlighting errors in the assessment process and lack of proper examination of factual issues. Relying on a previous judgment and the case's merits, the Court set aside the Tribunal's order, emphasizing the importance of addressing all relevant materials in tax cases. en-us Tue, 30 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406630 The Court overturned the Tribunal's decision to disallow expenses for foreign education and training, ruling in favor of the appellant. It emphasized the professional benefits to the firm from the partner's expertise acquired abroad, criticizing the authorities for not considering crucial evidence. The Court found the expenses allowable, highlighting errors in the assessment process and lack of proper examination of factual issues. Relying on a previous judgment and the case's merits, the Court set aside the Tribunal's order, emphasizing the importance of addressing all relevant materials in tax cases. Case-Laws Income Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406630