Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Disallowance of expenses relatable to medical treatment of one ...

Income Tax

August 17, 2022

Disallowance of expenses relatable to medical treatment of one of the Director’s wife - these expenses incurred towards medical expenses of the relative of the Director of the assessee company in foreign currency are personal in nature and not in relation to any business connection. Hence, the lower authorities have rightly disallowed the same and we confirm the same. - AT

View Source

 


 

You may also like:

  1. Allowable revenue expenditure - treatment to the travelling expenses of the Director's wives as well as fees paid for professional service - Allowed as revenue expenditure - HC

  2. Disallowance of travelling expenses - AO while disallowing the expenses has noted that the expenses were incurred on account of trip by cruise ship by director and his...

  3. Allowability of Medical expenses for staff / Director - keeping the principal of “commercial expediency” the assessee incurred the expenditure on his hospitalisation and...

  4. Expenditure on foreign travel and medical treatment of the Managing Director and his wife - in the absence of any obligation on the part of the company to meet the...

  5. Disallowance of payment towards Energy conservation Contribution expenses - the assessee has incurred expenses wholly and exclusively for business purposes - AT

  6. Disallowance of medical expenses incurred on treatment of one of the Director - The assessee was required to deduct tax at source on the said amount of perquisite, which...

  7. Medical expenditure incurred in USA on Cancer Treatment of the proprietor (deceased) of the business - Allowance expenditure u/s 37(1) - Tri

  8. Expenses incurred for CSR by providing ambulance services, paramedical services and medical supplies to villagers in the vicinity of its container terminal cannot be...

  9. Foreign travelling expenses - assessee had not furnished details of expenses of wife and children - proportionate disallowance confirmed - AT

  10. Disallowance of one-third of directors’ foreign travel and conveyance expenses - If the object of the undertaken tour is commercial in nature, the expenditure would...

 

Quick Updates:Latest Updates