https://www.taxtmi.com/caselaws?id=26886 The court disallowed the claim for donations to political parties due to lack of established link to the assessee's business. Deductions under Section 80J for setting up ginning factories were not pressed following a favorable Supreme Court decision. The question of relief under Section 80J is pending before the Supreme Court. The court allowed deductions for foreign tour expenses related to business activities, expenditure on organizing football tournaments, employee training, and foreign tours for business purposes. Expenditure on training in Japan was treated as revenue expenditure and allowed as a deduction. en-us Tue, 29 Jan 1985 00:00:00 +0530 Tue, 09 Feb 2010 11:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26886 The court disallowed the claim for donations to political parties due to lack of established link to the assessee's business. Deductions under Section 80J for setting up ginning factories were not pressed following a favorable Supreme Court decision. The question of relief under Section 80J is pending before the Supreme Court. The court allowed deductions for foreign tour expenses related to business activities, expenditure on organizing football tournaments, employee training, and foreign tours for business purposes. Expenditure on training in Japan was treated as revenue expenditure and allowed as a deduction. Case-Laws Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26886