Physical fitness expenditure not incurred wholly and exclusively for profession duly disallowed

D. Venkatesh Vs  Deputy Central Circle 1(2) (ITAT Hyderabad)

ITAT Hyderabad held that assessee being a film artist, physical fitness is a part and parcel of his profession, but it cannot be held to be incurred wholly and exclusively for the profession of the assessee. Hence, disallowance of physical fitness expenditure justifiable in law.

Facts- The appellant has preferred the present appeal contesting that CIT(A) has erred in the order of the assessing officer in disallowing foreign travel expenses,

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