https://www.taxtmi.com/caselaws?id=61100 The Tribunal upheld the classification of fees received by the assessee as professional income and allowed the expenses incurred for the study tour as revenue expenditure. The appeal by the Revenue was dismissed in its entirety. en-us Wed, 21 Jun 1978 00:00:00 +0530 Mon, 10 Jan 2011 18:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61100 The Tribunal upheld the classification of fees received by the assessee as professional income and allowed the expenses incurred for the study tour as revenue expenditure. The appeal by the Revenue was dismissed in its entirety. Case-Laws Income Tax Wed, 21 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61100