2011 (9) TMI 169

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.... Mr. Atul K. Jasani for the respondent. P.C. : 1. The question of law raised in this appeal reads thus : "Whether, on the facts and in the circumstances of the case, the medical expenditure incurred in USA on Cancer Treatment of Late Yash Johar, the proprietor of the business, is a business expenditure within the meaning of Section 37(1) of the Act or a personal expenditure ?" 2. The Income Ta....