https://www.taxtmi.com/caselaws?id=201951 Expenditure by a company on puja and Vishwakarma puja in factory premises was held not to be wholly and exclusively for the purpose of business, so it failed the section 37(1) test for business deduction. The company's status as a juristic person did not make the religious or ceremonial expenditure a business necessity, and the disallowance was upheld because no sufficient business nexus was shown. en-us Fri, 07 Aug 2009 00:00:00 +0530 Sat, 29 Dec 2012 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201951 Expenditure by a company on puja and Vishwakarma puja in factory premises was held not to be wholly and exclusively for the purpose of business, so it failed the section 37(1) test for business deduction. The company's status as a juristic person did not make the religious or ceremonial expenditure a business necessity, and the disallowance was upheld because no sufficient business nexus was shown. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201951