Donation to Shanti Seva Nidhi for employee training approved as business expense u/s 37(1) due to recruitment benefits.

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....Disallowance u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable....