https://www.taxtmi.com/caselaws?id=18081 Deduction for welfare contributions under section 8(2)(f)(vii) of the Assam Agricultural Income-tax Act, 1939 requires a direct and demonstrable nexus between the outlay and earning agricultural income, with actual utilisation for workers' welfare shown on the record. A mere welfare description is insufficient, and the assessee must prove that the spending was made directly or through an agency under its control. On the facts, contributions paid to sister concerns lacked proof of control and of actual use for tea garden workers in the relevant year, so the deduction claim failed and the disallowance was upheld. en-us Mon, 19 Aug 1996 00:00:00 +0530 Sat, 26 Sep 2009 16:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18081 Deduction for welfare contributions under section 8(2)(f)(vii) of the Assam Agricultural Income-tax Act, 1939 requires a direct and demonstrable nexus between the outlay and earning agricultural income, with actual utilisation for workers' welfare shown on the record. A mere welfare description is insufficient, and the assessee must prove that the spending was made directly or through an agency under its control. On the facts, contributions paid to sister concerns lacked proof of control and of actual use for tea garden workers in the relevant year, so the deduction claim failed and the disallowance was upheld. Case-Laws Income Tax Mon, 19 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18081