Asstt Cit vs P.C. Hathi on 27 August, 2003
(ii) By the decision of the Tribunal, Hyderabad 'A' Bench in the case of B.K. Seshu v. Income Tax Officer (supra) where the expenses incurred by an advocate who had attended international conferences held abroad in the capacity of delegate of Bar Council of India and studied legal systems of foreign countries during his stay abroad, have been held to be deductable expenses.