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    <title>2022 (8) TMI 674 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, overturning the Commissioner of Income Tax (Appeals) decision to allow medical expenses incurred abroad for the director&#039;s spouse as a business expense. The Tribunal held that such expenses were personal and not incidental to the company&#039;s business, citing previous court decisions emphasizing the distinction between personal and business-related medical expenses. The disallowance of the medical expenses was upheld, setting aside the Commissioner&#039;s order.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, overturning the Commissioner of Income Tax (Appeals) decision to allow medical expenses incurred abroad for the director&#039;s spouse as a business expense. The Tribunal held that such expenses were personal and not incidental to the company&#039;s business, citing previous court decisions emphasizing the distinction between personal and business-related medical expenses. The disallowance of the medical expenses was upheld, setting aside the Commissioner&#039;s order.</description>
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