https://www.taxtmi.com/caselaws?id=16795 Expenditure by a co-operative society on publicity, propaganda and vehicle maintenance, when incurred in compliance with binding directions issued by the State Government under the Co-operative Societies Act, was treated as business expenditure rather than voluntary sales-promotion outlay. Because the directions were statutory and non-compliance could attract action by the Registrar, the spending was held to fall within the protective scope of section 80P(2) of the Income-tax Act. On that basis, disallowance under section 37(3A) and section 37(3B) was not justified, and the assessee was entitled to the benefit of the exemption framework. en-us Thu, 25 Sep 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16795 Expenditure by a co-operative society on publicity, propaganda and vehicle maintenance, when incurred in compliance with binding directions issued by the State Government under the Co-operative Societies Act, was treated as business expenditure rather than voluntary sales-promotion outlay. Because the directions were statutory and non-compliance could attract action by the Registrar, the spending was held to fall within the protective scope of section 80P(2) of the Income-tax Act. On that basis, disallowance under section 37(3A) and section 37(3B) was not justified, and the assessee was entitled to the benefit of the exemption framework. Case-Laws Income Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16795