https://www.taxtmi.com/caselaws?id=175058 The court upheld the allowance of expenses incurred for Puja, Hawan, and Kirtan by a company under section 37(1) of the Income-tax Act, 1961 for the welfare of employees. The Assessing Officer's disallowance was overturned by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, citing consistency in treating such expenses as business expenditure in earlier years. The court found no dispute on the burden of proof for treating the expenditure as business expenditure, leading to the dismissal of the appeals. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 04 Nov 2015 17:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175058 The court upheld the allowance of expenses incurred for Puja, Hawan, and Kirtan by a company under section 37(1) of the Income-tax Act, 1961 for the welfare of employees. The Assessing Officer's disallowance was overturned by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, citing consistency in treating such expenses as business expenditure in earlier years. The court found no dispute on the burden of proof for treating the expenditure as business expenditure, leading to the dismissal of the appeals. Case-Laws Income Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175058