TMI BlogHigher Education Costs for Directors Not Automatically Tax-Deductible; Must Prove Relevance and Necessity for Business.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 sufficient to establish such a claim without establishing other relevant facts and circumstances. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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