Tax treatment of expenses on phd research

According to my view

Assuming..

1] he is currently employed at a PROFESSIONAL firm,  

2] His firm allowed him to carry on profession 

3] Research work are related with is profession

Then..

he can he claim DEDUCTION of this expense on research against the showing a business loss under PGBP.

Regards,

PCV

He needs to take appropriate certificate from the university/college that hs is pursuing a phd program and the course fee and expences should be stated and when he files returns that educational expenses is to upgrade his knowledge to better his life or f the company gives a certificate that he needs advanced training and advanced degrees for him to keep his job, naturally tax officer can use his discretion and allow the expences and if not allowed he can approach CIT Appeals and he has to quote appropriate judgements of courts on education advancement or if HRD ministry issued any notifications that advanced degree degree pursuers can avail tax exemption, then one can get it.

So one should clearly note things are not just a cake walk but one needs to put and convince the appropriae courts/tribunals afer all all these quasi judiciary need to deliver judgements on application of natural justice principles, after all income tax laws or rules are just transitory regulations modified from time to time unlike substantial laws.

Income tax is jst based upon finance bills every year surface, several times make a lot of mistakes, so till 1995/96 or so there are more than 3300 modifications in tax laws pls...dr g balakrishnan phd(economics) M.L (contracts), a senior advovate and supreme court counsel.

He needs to take appropriate certificate from the university/college that hs is pursuing a phd program and the course fee and expences should be stated and when he files returns that educational expenses is to upgrade his knowledge to better his life or f the company gives a certificate that he needs advanced training and advanced degrees for him to keep his job, naturally tax officer can use his discretion and allow the expences and if not allowed he can approach CIT Appeals and he has to quote appropriate judgements of courts on education advancement or if HRD ministry issued any notifications that advanced degree degree pursuers can avail tax exemption, then one can get it.

So one should clearly note things are not just a cake walk but one needs to put and convince the appropriae courts/tribunals afer all all these quasi judiciary need to deliver judgements on application of natural justice principles, after all income tax laws or rules are just transitory regulations modified from time to time unlike substantial laws.

Income tax is jst based upon finance bills every year surface, several times make a lot of mistakes, so till 1995/96 or so there are more than 3300 modifications in tax laws pls...dr g balakrishnan phd(economics) M.L (contracts), a senior advovate and supreme court counsel.