2015 (6) TMI 681

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....l under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 15th March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 1998-99. 2. The Revenue has formulated the following questions of law for our consideration:- "(a) Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowing the deduct....

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....ent expenditure. This expenditure was for providing street lights on the road which leads to the Respondent's factory, providing ambulance for meeting medical emergencies for residents of the village where its factory is and developing a public garden. The aforesaid expenditures were disallowed by the Assessing Officer on the ground that the same are not incurred wholly and exclusively for the....