Income Tax - Disallowance u/s 37 - Expenditure on employee s education (son of Directors) - how assessee can say that decision to sponsor education of Employee was not influenced by parental love and affection of Directors - Tri

Income Tax - Disallowance u/s 37 - Expenditure on employee s education (son of Directors) - how assessee can say that decision to sponsor education of Employee was not influenced by parental love and affection of Directors - Tri....................