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1. Disallowing the business expenditure claimed as incurred for the higher education abroad of the son of a Director of the assessee company, who was also the Managing...

2. The Managing Director of the company is personally responsible for meeting the expenditure of his son’s education. The expenditure incurred by the assessee for providing...

3. Disallowance of expenditure incurred towards the educational expenses in respect of daughter of one of the Directors of the assessee company - AO correctly concluded...

4. Education expenses - the expenses incurred by the assessee company on the education of its director who was pursuing a management course, can safely be held to have been...

5. Expenses incurred in respect of foreign education of the Director - the main purpose as per the company is that education of director would be useful in expanding the...

6. Disallowance on account of foreign tour and travel expenses - expenses Incurred by the Director of the assessee company when not proved to be incurred for business...

7. Study expenses incurred for the daughter of brother of the Director - she had executed a bond stating that after her higher study she would work in the company. In fact...

8. Disqualifications for appointment of a Directors - if the default is committed by company A by not filing financial statements or annual returns, the said director of...

9. Nature of expenditure - Allowable business expenditure or personal expenditure - education expenses of the daughter - With the logic advanced by assessee, every...

10. Nature of expenses - legal and professional expenses and other expenses defending the directors and their relatives - The expenses incurred even for defending the...

11. Levy of GST - reimbursement of expenses at actual cost which are incurred by the employee staffs on behalf of Company - Not liable to GST - Reverse Charge Mechanism is...

12. Allowable business expenses - There is difference between commencement of the business and setting off of the business. All the expenses incurred pre-commencement are to...

13. Expenditure towards higher studies expenses of the Directors of the company - simply because a director is sent abroad for further education by itself would not...

14. Addition towards office rent and office maintenance charges - apportionment of expenses to the sister concerns and group companies - When all the assessee's sister...

15. Allowable business expenditure - Personal expenditure - Expenses on education of the daughter of one of the directors of the assessee company - nowhere demonstrate that...