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2014 (7) TMI 1084 - HC - Income TaxClaim of deduction on expenses incurred for education of daughter – Daughter joined assessee's firm and went abroad for higher education - Held that:- Assessee has not been able to bring on record anything and particularly the scheme so as to provide higher education abroad to the employees or associates – CIT(A) has observed that in the firm of the assessee, there were at least 14 associate advocates and none were given an opportunity to go abroad prior for higher education - not only she was allowed to continue and stay abroad, but permitted to join any firm after completing the higher education - Thus, this was not the decision taken in the interest of the activities and profession of the firm of Advocates but for furthering the career prospects of the child/ daughter - neither of the Authorities committed any error or perversity in disallowing the deduction – both the judgments relied by the assessee could not be taken into consideration as they operate in different facts and circumstances – Thus, no substantial question of law arises for consideration – Decided against Assessee.
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