https://www.taxtmi.com/caselaws?id=33582 Contributions to a school and a hospital development committee were not deductible under section 37(1) because they lacked the required business nexus. The assessee's alternative claim arose only after the section 80G deduction failed, as the recipients were not registered and could not issue the necessary certificates. The Court found that the payments did not advance business prospects, and any benefit to employees or their children was too remote to qualify as expenditure incurred wholly and exclusively for business purposes. The question referred was answered against the assessee and in favour of the Revenue. en-us Tue, 15 Jan 2008 00:00:00 +0530 Wed, 27 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33582 Contributions to a school and a hospital development committee were not deductible under section 37(1) because they lacked the required business nexus. The assessee's alternative claim arose only after the section 80G deduction failed, as the recipients were not registered and could not issue the necessary certificates. The Court found that the payments did not advance business prospects, and any benefit to employees or their children was too remote to qualify as expenditure incurred wholly and exclusively for business purposes. The question referred was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33582