https://www.taxtmi.com/caselaws?id=67193 The Tribunal upheld the disallowance of Rs. 2,00,000 claimed as a business expenditure under section 37(1) of the Income-tax Act. The Tribunal found that the donation made by the Senior Advocate was for personal and gratuitous purposes, lacking a direct nexus with the business or professional activities. Despite the availability of a 50% deduction under section 80G, the claim under section 37(1) was deemed inappropriate. The Tribunal affirmed the CIT(A)'s decision, dismissing the appeal and confirming the disallowance of the claimed amount. en-us Fri, 17 Aug 2007 00:00:00 +0530 Wed, 12 Jun 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67193 The Tribunal upheld the disallowance of Rs. 2,00,000 claimed as a business expenditure under section 37(1) of the Income-tax Act. The Tribunal found that the donation made by the Senior Advocate was for personal and gratuitous purposes, lacking a direct nexus with the business or professional activities. Despite the availability of a 50% deduction under section 80G, the claim under section 37(1) was deemed inappropriate. The Tribunal affirmed the CIT(A)'s decision, dismissing the appeal and confirming the disallowance of the claimed amount. Case-Laws Income Tax Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67193