https://www.taxtmi.com/caselaws?id=59422 ITAT (Bombay) allowed the appeal, holding that expenses incurred on implementing the 20-point programme qualified as deductible business expenditure under s.37(1) and could not be treated as donations merely because they were voluntary. The tribunal found the impugned payments were made at the instance of the Government and represented the assessee's discharge of social and corporate responsibilities; therefore the authorities below erred in denying the deduction. The appeal was allowed. en-us Mon, 30 Aug 2004 00:00:00 +0530 Tue, 23 Sep 2025 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59422 ITAT (Bombay) allowed the appeal, holding that expenses incurred on implementing the 20-point programme qualified as deductible business expenditure under s.37(1) and could not be treated as donations merely because they were voluntary. The tribunal found the impugned payments were made at the instance of the Government and represented the assessee's discharge of social and corporate responsibilities; therefore the authorities below erred in denying the deduction. The appeal was allowed. Case-Laws Income Tax Mon, 30 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59422