Snehal Mahendrakumar Shah, Ahmedabad vs. DCIT, Circle-4(2), Ahmedabad
In the result, the appeal of the assessee is dismissed
ITA 385/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Sept 2022AY 2015-16
Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year :2015-16 Snehal Mahendrakumar Shah Vs. Dcit, Cir.4(2) 1-B, Avantika Society Ahmedabad. Nr.Naranpura Railway Crossing Opp: Sbi, Narangpura Ahmedabad Pan : Acps 5850 L अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24/06/2022 घोषणा क" तार"ख /Date Of Pronouncement: 15/09/2022 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld. Commissioner Of Income-Tax(Appeals)-4, Ahmedabad [Hereinafter Referred To As “Ld.Cit(A) Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 7.1.2019 Pertaining To The Asst.Year 2015-16. 2. 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 & Alternatively Capital In Nature.
For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 250(6)
…le High Courts holding the expenses incurred on the education of children of the directors of company as being allowable for being wholly and exclusively incurred for the purpose of the business of the assessee, which are as under: i) Mallige Medican Centre, 375 ITR 522 (Kar) ii) Aswathanarayan & Eswara, 129 taxmann.com 111(Mad) iii) Aswathanarayana & Eswara, 97 taxamnn.com 572(Mad) 6 iv) Kostub Investment Ltd., 365 ITR 436 (Del) v) UP Asbestos Ltd., 260 CTR 194 (All) vi) Harish Narinder Salve, 178 ITD 80 (ITAT-Del) 10. Reference was also made to the decision of Hon’ble Delhi High Court in the case of Natco Exp…
