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    <title>2023 (6) TMI 341 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal challenging the disallowance of director&#039;s education expenses as business expenditure under the Income Tax Act. The Tribunal upheld the disallowance, finding no direct relationship between the course and the company&#039;s business activities, and no significant growth attributable to the education. Previous court decisions allowing education expenses were distinguished as not applicable, leading to the dismissal of the appeal on 30/05/2023.</description>
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      <description>The Tribunal dismissed the appeal challenging the disallowance of director&#039;s education expenses as business expenditure under the Income Tax Act. The Tribunal upheld the disallowance, finding no direct relationship between the course and the company&#039;s business activities, and no significant growth attributable to the education. Previous court decisions allowing education expenses were distinguished as not applicable, leading to the dismissal of the appeal on 30/05/2023.</description>
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