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    <title>Sponsorships for media coverage are business expenses, not donations, enhancing brand image and tax-deductible.</title>
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    <description>Donation versus expenses - Whenever newspaper coverage or radio or TV coverage took place, the name of assessee would be mentioned as one of the sponsors, thus the expenditure is therefore clearly for the enhancement of the brand value and image of the company. - allowed as expense - AT</description>
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      <description>Donation versus expenses - Whenever newspaper coverage or radio or TV coverage took place, the name of assessee would be mentioned as one of the sponsors, thus the expenditure is therefore clearly for the enhancement of the brand value and image of the company. - allowed as expense - AT</description>
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