https://www.taxtmi.com/caselaws?id=469656 Expenditure incurred for constructing houses for flood victims pursuant to Government directions is treated as potentially allowable business expenditure under Section 37(1) where it is incurred in the course of business and has a business nexus. The text notes that public welfare spending may qualify for deduction when linked to business interests, and that absence of a Section 80G claim is not determinative of allowability under Section 37(1). It also states that the Assessing Officer must verify actual incurrence of the expenditure and establish the nexus with the assessee's work before granting the deduction, with reconsideration directed in accordance with law. en-us Thu, 05 Oct 2023 00:00:00 +0530 Fri, 26 Jun 2026 16:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469656 Expenditure incurred for constructing houses for flood victims pursuant to Government directions is treated as potentially allowable business expenditure under Section 37(1) where it is incurred in the course of business and has a business nexus. The text notes that public welfare spending may qualify for deduction when linked to business interests, and that absence of a Section 80G claim is not determinative of allowability under Section 37(1). It also states that the Assessing Officer must verify actual incurrence of the expenditure and establish the nexus with the assessee's work before granting the deduction, with reconsideration directed in accordance with law. Case-Laws Income Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469656