Taxpayer's Contribution to Public Welfare Allowed as Deduction u/s 37(1), High Court Rules.

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....Expenditure allowable u/s 37(1) - contribution made by an assessee to a public welfare cause - While examining the claim for deduction u/s 37(1) the AO would not blindly or only on the say of the assessee accept the claim - Claim of the assessee allowed - HC....