Educational expense of daughter is purely personal in nature despite her pursuing fathers profession

Snehal Mahendrakumar Shah Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that expenditure incurred for education of the daughter, who pursued the very same profession in which the father was, doesn’t make the same business expenditure. Father was morally bound to spend on the education of his daughter and hence the same is personal expenditure.

Facts-

Sole issue in the present appeals relates to claim of education expenses of the daughter of the assessee, which was denied by the authorities below holding the same to be personal in nature, and alternatively capital in nature.

Conclusion-

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