TMI Blog2000 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... over substance. The assessee is a partnership firm consisting of father and three children, two sons and a daughter. The sons were aged 23 and 21. The assessment year was 1979-80. The head of the family who was a partner of the firm claimed the amounts spent on educating his younger son abroad as business expenditure. That claim having been negatived by the Incometax Officer and the Tribunal, tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he business of the firm, the expenditure on such training would have been allowed as deduction and the fact that the person who was sent abroad is the son of a partner should not result in the denial of the benefit of that deduction. Counsel referred in this context to the agreement dated August 11, 1977, between the firm consisting of the partners, Sri T. V. Subramaniam, Sri T. S. Viswanathan and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in connection with the business of the firm. It was in substance, only a step taken by the father who is naturally interested in giving the best possible education to his son, and had sent him abroad to get a higher degree after he completed his B.Com. and M.Com. in India. The agreement that was drawn up was merely one which was intended to give a colour of commercial expediency and was rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was negatived by the High Court holding that the expenditure was of personal nature and not business expenditure. The question referred to us as to whether the Tribunal 'was right in holding that a sum of Rs. 31,019 incurred by the appellant for the assessment year 1978-79 and the sum of Rs. 20,764 for the assessment year 197980 in connection with the training of its partner, Mr. T. S. Viswan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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