https://www.taxtmi.com/article/detailed?id=282 A donation to a charitable trust for a court library is not deductible as business expenditure unless the taxpayer proves a direct nexus to the business or profession and demonstrates commercial expediency; donor control ceases on transfer to the trust and broad trust objects may negate the claim that the gift served only professional interests, so the onus lies on the claimant to establish the wholly and exclusively business purpose. en-us Sat, 07 Feb 2009 00:00:00 +0530 Sat, 07 Feb 2009 09:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=282 A donation to a charitable trust for a court library is not deductible as business expenditure unless the taxpayer proves a direct nexus to the business or profession and demonstrates commercial expediency; donor control ceases on transfer to the trust and broad trust objects may negate the claim that the gift served only professional interests, so the onus lies on the claimant to establish the wholly and exclusively business purpose. Articles Income Tax Sat, 07 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=282