https://www.taxtmi.com/caselaws?id=291363 The Tribunal upheld the allowability of social and community welfare expenses incurred by the assessee, emphasizing their necessity for the welfare of the neighborhood affected by the polluting refinery industry. The expenses were considered essential for the smooth functioning of the business, following the precedent set in a previous case. As a result, the Revenue's appeal against the deletion of these expenses was dismissed for lacking merit. en-us Thu, 12 Jul 2012 00:00:00 +0530 Sat, 07 Nov 2020 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291363 The Tribunal upheld the allowability of social and community welfare expenses incurred by the assessee, emphasizing their necessity for the welfare of the neighborhood affected by the polluting refinery industry. The expenses were considered essential for the smooth functioning of the business, following the precedent set in a previous case. As a result, the Revenue's appeal against the deletion of these expenses was dismissed for lacking merit. Case-Laws Income Tax Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291363