Assessee claimed certain amount as expenses towards his education. The AO disallowed expenses on ground that said expenses had no nexus with assessee’s business and they were of personal in nature. (AY. 2010-11)
Harshvardhan Johari v. DCIT (2020) 184 ITD 537 / (2021) 199 DTR 41/210 TTJ 383 (Jaipur)(Trib.)
S. 37(1) : Business expenditure-Education expenditure-Personal expenditure-Disallowance is held to be justified. [S. 132]