2009 (10) TMI 894

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....ma for the Appellant C.S. Aggarwal and Prakash Kumar for the Respondent JUDGMENT  A.K. Sikri, J. - Common issue which is raised in all these appeals preferred by the revenue concerns allowing the assessee the expenses incurred in Puja, Hawan, Kirtan etc., under section 37(1) of the Income-tax Act, 1961. The assessee is the same in all these appeals and issue relates to different a....

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.... From the assessment years 1990-91 till 2001-02, however, the Assessing Officer (AO) started disallowing this expenditure. As per the Assessing Officer, the expenditure incurred on Puja, Hawan, Kirtan, etc., cannot be said to have been incurred wholly and exclusively for the purposes of business of the assessee and there was nothing on record to prove that Puja, Hawan, Kirtan etc., were performed ....

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....xpenditure, namely, welfare measures for the employees. Not only this, he also pointed out that the revenue itself had allowed the claim of the aforesaid expenses incurred from the assessment year 2002-03 onwards. Thus, principle of consistency would clearly become applicable in the instant case. The learned counsel for the assessee/respondent had produced copies of the orders passed by the Tribun....