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Addition of Rs. 1,11,35,190/- on account of education expenses incurred by the appellant on himself What is relevant is not just the ultimate benefit or utilization of such expenditure for business purposes but what is equally relevant is that the point in time when the expenditure was incurred, the business of the assessee should have been set up which however, is not thecasein the instantcase. In the result, the appeal of the assessee is dismissed.

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Sec. 153A of Income Tax Act, 1961— Assessment —  The assessee, an individual, filed his return of income. Subsequently, a search and seizure operation U/s 132 of the IT Act was carried out on 05.09.2011 in case of Johari group to which the assessee belongs. Pursuant to notice U/s 153A of the Act, the assessee filed his return of income as originally declared in the return filed U/s 139(1) of the Act. During the course of proceedings, a proprietorship concern of the assessee, it was found by the Assessing Officer that the assessee has claimed deduction towards education expenses and a show cause was issued as to why the said expenses should not be disallowed. The assessee carried the matter in appeal before the CIT(A). The addition made by the Assessing Officer was confirmed by CIT. Against the said findings, the assessee was appeal before tribunal.
 In the entirety of facts and circumstances of the case, the claim of education expenditure has been rightly disallowed by the Assessing officer and confirmed by the CIT(A) and tribunal do not see any infirmity in the said orders and no interference is called for. The matter was accordingly decided against the assessee and in favour of the Revenue. --- SHRI HARSHVARDHAN JOHARI vs. Deputy CIT[2020] 23 ITCD Online 54 (JAIPUR)

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