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    <title>2022 (11) TMI 445 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the disallowance of education expenses claimed by the assessee for his daughter&#039;s advanced studies in architecture as personal expenditure, not allowable as business expenditure. The Tribunal found the primary purpose of the expenditure to be personal, maintaining the family business legacy, and lacking credibility in the father-daughter agreement. The appeal was dismissed, and the order was pronounced on 15th September 2022.</description>
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      <description>The Tribunal upheld the disallowance of education expenses claimed by the assessee for his daughter&#039;s advanced studies in architecture as personal expenditure, not allowable as business expenditure. The Tribunal found the primary purpose of the expenditure to be personal, maintaining the family business legacy, and lacking credibility in the father-daughter agreement. The appeal was dismissed, and the order was pronounced on 15th September 2022.</description>
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