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

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