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2021 (4) TMI 746 - HC - Income TaxExpenditure incurred towards foreign education and training expenses of a partner and son of partner - allowable business expenditure - HELD THAT:- In the Tax Case Appeal in respect of the very same assessee [2018 (9) TMI 967 - MADRAS HIGH COURT] decided the question of law that has been raised in the present appeal in favour of the assessee and against the revenue. This Court took into consideration the Judgments of this court reported in M.Subramaniam Bros. vs. Commissioner of Income Tax [2000 (12) TMI 67 - MADRAS HIGH COURT] and Commissioner of Income Tax vs. R.K.K.R Steels [2001 (11) TMI 20 - MADRAS HIGH COURT] and decided the question of law in favour of the assessee.
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