2009 (2) TMI 821

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....n,J.-By framing the following questions of law, the Revenue has come up on appeal under s. 260A of the IT Act : "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding the expenditure incurred on community assistance programme as business expenditure when such payments would only be allowable as a deduction under s. 80G ? 2. Whether on the fact....

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....ssee's manufacturing units, therefore their employees would also be benefited. A part of the expenditure was for maintenance of gardens and was in the nature of advertising expenditure. The CIT(A) however upheld the disallowance made by the AO. The assessee filed a second appeal before the Tribunal. The Tribunal, allowing its own order for its earlier years, held it is an allowable expenditure....

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....ablishing drinking water facilities to the residents in the vicinity of the refinery and also provided aid to the school run for the benefit of the children of the locality is claimed as business expenditure in the abovesaid factual circumstances, the Division Bench observed as follows : "The concept of business is not static. It has evolved over a period of time to include within its fold the ....