https://www.taxtmi.com/caselaws?id=180850 A contribution made to the Gujarat Electricity Board for laying an additional circuit line was treated as an allowable business deduction, the question having been covered by earlier authority in the assessee's favour. The court held that the amount was deductible under the Income-tax Act rather than being disallowed as a non-business outlay, and the Tribunal was not justified in rejecting the claim. en-us Wed, 24 Feb 1993 00:00:00 +0530 Sat, 02 Apr 2016 17:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180850 A contribution made to the Gujarat Electricity Board for laying an additional circuit line was treated as an allowable business deduction, the question having been covered by earlier authority in the assessee's favour. The court held that the amount was deductible under the Income-tax Act rather than being disallowed as a non-business outlay, and the Tribunal was not justified in rejecting the claim. Case-Laws Income Tax Wed, 24 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180850