https://www.taxtmi.com/caselaws?id=25895 HC held that sections 37(1) and 80G are not mutually exclusive; if a contribution categorized under section 80G also qualifies as an expenditure wholly and exclusively for business, the assessee may claim it in full under section 37(1). The court rejected the Tribunal's view that the special provision (80G) excludes the general one (37), and also rejected disallowance merely because the school established primarily for employees' and ex-employees' children admitted some others. Expenditure incurred for providing education to employees' children was allowable under section 37(1). en-us Mon, 08 Sep 1986 00:00:00 +0530 Wed, 29 Oct 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25895 HC held that sections 37(1) and 80G are not mutually exclusive; if a contribution categorized under section 80G also qualifies as an expenditure wholly and exclusively for business, the assessee may claim it in full under section 37(1). The court rejected the Tribunal's view that the special provision (80G) excludes the general one (37), and also rejected disallowance merely because the school established primarily for employees' and ex-employees' children admitted some others. Expenditure incurred for providing education to employees' children was allowable under section 37(1). Case-Laws Income Tax Mon, 08 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25895