Director son's medical expenses abroad paid by company. Can company claim this expense under Income Tax?

No. It cannot be allowed as expense to the company.

Please explain in detail if it is not allowed

No the expense borne by company will be disallowed bcz it's not a business expense & hence is not allowable

Any expenses to be allowed only if such expenses has any nexus with the business activities...here the expenses incurred is not in connection with the business hence not allowed

Such expenses will be shown in the name of drawings by the Director and cannot be claimed as business expense...

completely agree with Dhanya sreedhar

Completely agree with All

As per my knowledge you can show it as a salary ( You have to Apply PERQ rules Sec17(3) - Medical Expenses boarn by company to its employee) drawn by Director, You can apply that rules and If you convert this MEDICAL expenses to  SEC17(3) your company  can claim as expenses as  Director Remuneration subject to TDS deduction to him 

Friends If i am wrong please Correct me.

you will be get the claim when son of Director have any relation with company (means if he part of company)

I believe Anjani is correct subject to proper documentation and TDS compliance (Section 192b)