https://www.taxtmi.com/caselaws?id=176801 The High Court dismissed the Revenue's appeal, upholding the Tribunal's decision to treat expenditure on community assistance programs as business expenditure under section 80G. The court emphasized the evolving concept of business to include community care and the positive impact of welfare measures near manufacturing units on corporate citizenship and business reputation. The Division Bench's judgment in a similar case supported this view, highlighting the importance of corporate social responsibility and positive community impact in determining allowable business expenditures. en-us Mon, 09 Feb 2009 00:00:00 +0530 Tue, 29 Dec 2015 11:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176801 The High Court dismissed the Revenue's appeal, upholding the Tribunal's decision to treat expenditure on community assistance programs as business expenditure under section 80G. The court emphasized the evolving concept of business to include community care and the positive impact of welfare measures near manufacturing units on corporate citizenship and business reputation. The Division Bench's judgment in a similar case supported this view, highlighting the importance of corporate social responsibility and positive community impact in determining allowable business expenditures. Case-Laws Income Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176801