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Periphery Development Expenses - Disallowance of expenses as only objection raised by the ld. AO is that some of the expenditure debited by the assessee cannot be termed as exclusively for the purpose of the business - The expenditures have been incurred under the guidance of District Periphery Development Committee as well as Periphery Development Society. - the ld. 1st Appellate Authority has appreciated the nature of the business, i.e. mining of Iron Ore, vis-à-vis incurrence of these expenditures - the additions were rightly deleted - AT
Periphery Development Expenses - Disallowance of expenses as only objection raised by the ld. AO is that some of the expenditure debited by the assessee cannot be termed as exclusively for the purpose of the business - The expenditures have been incurred under the guidance of District Periphery Development Committee as well as Periphery Development Society. - the ld. 1st Appellate Authority has appreciated the nature of the business, i.e. mining of Iron Ore, vis-à-vis incurrence of these expenditures - the additions were rightly deleted - AT
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