https://www.taxtmi.com/caselaws?id=184335 A District Board tax paid to enable the assessee to carry on business within the local jurisdiction was treated as expenditure laid out wholly and exclusively for business and was held deductible under section 10(2)(xv), not barred by section 10(4). A school contribution made only as an ex gratia charitable payment, without contractual, service, or maintenance obligation, was treated as non-business expenditure and was not deductible. A new appellate ground requiring factual investigation was properly refused when raised for the first time before the Tribunal. en-us Wed, 08 Mar 1961 00:00:00 +0530 Wed, 06 Jul 2016 10:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184335 A District Board tax paid to enable the assessee to carry on business within the local jurisdiction was treated as expenditure laid out wholly and exclusively for business and was held deductible under section 10(2)(xv), not barred by section 10(4). A school contribution made only as an ex gratia charitable payment, without contractual, service, or maintenance obligation, was treated as non-business expenditure and was not deductible. A new appellate ground requiring factual investigation was properly refused when raised for the first time before the Tribunal. Case-Laws Income Tax Wed, 08 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184335