https://www.scconline.com/blog/post/2019/08/19/itat-scholarship-expenditure-incurred-by-sr-advocate-harish-salve-held-is-revenue-expenditure-incurred-for-promoting-his-professional-profile-and-this-allowable-under-s-371-ita/
ITAT | Scholarship expenditure incurred by Sr. Advocate Harish Salve held is revenue expenditure incurred for promoting his professional profile, and thus allowable under S. 37(1) ITA