Tax deduction of professional development course

Hi,

The allownace of such expenses is at the discretion of assessing officer. The AO can contend that its in the nature of personal expenses and can disallow at the firts shot.

If you are able to convince him showing the relevant proof like any new assignments due to such courses or any imporvement in the business in terms of revenu numbers, then definitely you can claim such expenses.

Thanks,

Suri

Thank you CA Suri Kota sir.