https://www.taxtmi.com/caselaws?id=65736 The tribunal partially allowed the appeal by the assessee, ruling in favor of the assessee on the disallowance of Puja expenses under the head of labour welfare. The tribunal found that Vishwakarma Puja was a regular business practice in factories and the expenses were incidental to the business. However, the tribunal rejected the development rebate claim and the claim under section 80J of the Income Tax Act, 1961, based on relevant legal precedents. en-us Mon, 24 Mar 1980 00:00:00 +0530 Fri, 18 Feb 2011 15:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65736 The tribunal partially allowed the appeal by the assessee, ruling in favor of the assessee on the disallowance of Puja expenses under the head of labour welfare. The tribunal found that Vishwakarma Puja was a regular business practice in factories and the expenses were incidental to the business. However, the tribunal rejected the development rebate claim and the claim under section 80J of the Income Tax Act, 1961, based on relevant legal precedents. Case-Laws Income Tax Mon, 24 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65736