Court allows deduction for payment to District Welfare Fund from assessee's total income

Commissioner Of Income-Tax Versus Kalkulam Vilavancode Taluk Co-Operative Marketing Society Ltd.

Commissioner Of Income-Tax Versus Kalkulam Vilavancode Taluk Co-Operative Marketing Society Ltd. - [1998] 231 ITR 725 The High Court of Madras ruled that the payment made by the assessee to the District Welfare Fund should be deducted from its total income. This decision was based on a previous judgment where a similar deduction was allowed. The court answered the question in the affirmative, favoring the assessee.