https://www.taxtmi.com/caselaws?id=194705 The Tribunal allowed the Assessee's appeal, deleting both disallowances. Regarding the contribution to SPARSH Trust, it was deemed a business expenditure directly linked to milk procurement, allowable under section 37(1). The Tribunal emphasized the expenditure's business purpose and benefit to the Assessee. Similarly, the payment to Vikas Yojna Fund was considered a business expense for ensuring regular milk supply, also allowed under section 37(1). The Tribunal found the disallowances unjustified and ordered their deletion, pronouncing the decision on 15.3.2012. en-us Thu, 15 Mar 2012 00:00:00 +0530 Wed, 20 Sep 2017 12:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194705 The Tribunal allowed the Assessee's appeal, deleting both disallowances. Regarding the contribution to SPARSH Trust, it was deemed a business expenditure directly linked to milk procurement, allowable under section 37(1). The Tribunal emphasized the expenditure's business purpose and benefit to the Assessee. Similarly, the payment to Vikas Yojna Fund was considered a business expense for ensuring regular milk supply, also allowed under section 37(1). The Tribunal found the disallowances unjustified and ordered their deletion, pronouncing the decision on 15.3.2012. Case-Laws Income Tax Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194705