https://www.taxtmi.com/caselaws?id=56359 The tribunal upheld the rejection of the appellant's claim for deductibility of expenses incurred for staff welfare, determining that the payment to Gujarat Cricket Association was entertainment expenditure rather than staff welfare. The tribunal found the payment excessive and unreasonable, not aligning with the concept of staff welfare. Additionally, the tribunal allowed the deduction under section 80G of the IT Act for the payment as a donation but dismissed the appeal regarding staff welfare expenses, affirming that the payment was not related to staff welfare as argued by the appellant. en-us Thu, 06 Oct 1988 00:00:00 +0530 Fri, 03 Dec 2010 12:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56359 The tribunal upheld the rejection of the appellant's claim for deductibility of expenses incurred for staff welfare, determining that the payment to Gujarat Cricket Association was entertainment expenditure rather than staff welfare. The tribunal found the payment excessive and unreasonable, not aligning with the concept of staff welfare. Additionally, the tribunal allowed the deduction under section 80G of the IT Act for the payment as a donation but dismissed the appeal regarding staff welfare expenses, affirming that the payment was not related to staff welfare as argued by the appellant. Case-Laws Income Tax Thu, 06 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56359