1990 (1) TMI 142

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....uring the accounting period, he had gone to the United Kingdom for 44 days from 11-9-1982 to 24-10-1982. He underwent a seminar on the treatment of kidney diseases at Guys Hospital, London and in the course of his visit to U.K. had also visited hospitals at Gatwich, Sheffield, London. The total expenditure incurred was Rs. 30,000 out of which Rs. 27,000 was towards travelling and accommodation and....

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....penditure incurred for keeping abreast with modern developments in the treatment of kidney diseases was entirely for the purpose of profession and the disallowance was not warranted. The learned Departmental Representative submitted that the assessee was, no doubt, an M.D. but in General Medicine. There was no material to show that he was a specialist in diseases of kidney and undertaking a course....

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....ent could claim at best, in the circumstances of this case, that the assessee incurred the expenditure to maintain his efficiency in his profession. As in the Australian case noted in paragraph 1278 at page 440, in Gunn's Commonwealth Income-tax Law and Practice, fourth edition, it would be much less correct to say that the assessee gained an enduring benefit by his study-tour abroad than to say t....

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....e India, again, could make no difference in the principle by which to judge whether the expenditure incurred was of a capital nature. All these would be cases of expenditure incurred by the surgeon to maintain his efficiency, even if it resulted in a mental equipment which enabled him to carry on his profession as a surgeon in a better and more scientific way." In my view it is equally necessar....