Case Law Details
Case Name : Pushpsons International Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A. No. 417(Del)/2007
Date of Judgement/Order : 21/04/2011
Related Assessment Year : 2003- 04
Courts :
All ITAT ITAT Delhi
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In the absence of written agreement to join back the firm, the expenditure incurred on higher education abroad of grandson of firm’s partners working there as an apprentice cannot be claimed as business expenditure.
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