https://www.taxtmi.com/highlights?id=35290 Disallowance of expenditure incurred in construction of house meant for flood victims called 'Social Welfare Expenditure' - Mere bald assertion that the expenditure was incurred for promoting business cannot be accepted without establishing the nexus between expenditure and business. Therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. en-us Mon, 19 Jun 2017 08:37:56 +0530 Mon, 19 Jun 2017 08:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35290 Disallowance of expenditure incurred in construction of house meant for flood victims called 'Social Welfare Expenditure' - Mere bald assertion that the expenditure was incurred for promoting business cannot be accepted without establishing the nexus between expenditure and business. Therefore, it amounts to application of income voluntarily towards charity which cannot be allowed as a deduction. Highlights Income Tax Mon, 19 Jun 2017 08:37:56 +0530 https://www.taxtmi.com/highlights?id=35290