https://www.taxtmi.com/caselaws?id=14356 The High Court held that the donation to the Chief Minister's Relief Fund by the State-owned Corporation was not allowable as a business expenditure under section 37(1) of the Income-tax Act. The Corporation failed to establish a direct connection between the donation and its business activities, resulting in the denial of the deduction. The reference was disposed of accordingly. Justice CH. P. K. MISRA concurred with the decision. en-us Thu, 03 Aug 2000 00:00:00 +0530 Wed, 15 Jul 2009 13:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14356 The High Court held that the donation to the Chief Minister's Relief Fund by the State-owned Corporation was not allowable as a business expenditure under section 37(1) of the Income-tax Act. The Corporation failed to establish a direct connection between the donation and its business activities, resulting in the denial of the deduction. The reference was disposed of accordingly. Justice CH. P. K. MISRA concurred with the decision. Case-Laws Income Tax Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14356