https://www.taxtmi.com/caselaws?id=14197 Deduction was upheld for dearness allowance paid under an interim writ order because the claim had already been accepted in earlier years and no different view was warranted. Expenditure on presentation articles was held not to attract disallowance under Rule 6B where the assessee furnished item details and discharged the burden of showing that the gifts were not advertising expenditure. Contribution to a welfare fund was also treated as deductible because it was made pursuant to a settlement under the Industrial Disputes Act, even though the fund was not approved. No substantial question of law arose and the appeal failed. en-us Mon, 21 Feb 2000 00:00:00 +0530 Tue, 14 Jul 2009 13:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14197 Deduction was upheld for dearness allowance paid under an interim writ order because the claim had already been accepted in earlier years and no different view was warranted. Expenditure on presentation articles was held not to attract disallowance under Rule 6B where the assessee furnished item details and discharged the burden of showing that the gifts were not advertising expenditure. Contribution to a welfare fund was also treated as deductible because it was made pursuant to a settlement under the Industrial Disputes Act, even though the fund was not approved. No substantial question of law arose and the appeal failed. Case-Laws Income Tax Mon, 21 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14197