https://www.taxtmi.com/caselaws?id=11281 HC held that expenditures under u/s 37 for providing drinking water facilities and assisting a local school are deductible as business expenditure. The court found such spending relates to the business interest where the undertaking operates in the locality-particularly for an industry with polluting potential-and thus cannot be treated as wholly outside the assessee's business concerns. The outlays for bringing drinking water and improving the school serving nearby residents were allowed as allowable business expenses. en-us Wed, 05 Nov 2003 00:00:00 +0530 Wed, 24 Sep 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11281 HC held that expenditures under u/s 37 for providing drinking water facilities and assisting a local school are deductible as business expenditure. The court found such spending relates to the business interest where the undertaking operates in the locality-particularly for an industry with polluting potential-and thus cannot be treated as wholly outside the assessee's business concerns. The outlays for bringing drinking water and improving the school serving nearby residents were allowed as allowable business expenses. Case-Laws Income Tax Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11281