1989 (3) TMI 51

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.... GOKAL CHAND MITAL J. -The assessee is a private limited company and undertakes manufacturing of pipes and tubes. The assessee, along with three other pipe manufacturing companies, constructed a railway platform at a grid siding at Hissar for carrying out its business activities in a profitable and advantageous manner. The assessee-company had contributed Rs. 43,333 in doing so. In the relevant ....

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....ory and Oil Mills (P.) Ltd. v. CIT [1980] 125 ITR 293, the Supreme Court allowed the deduction of the contribution made by the assessee to meet the cost of construction of a road after recording a finding that the road was advantageous to the business of the assessee as it facilitated the transport of sugarcane to the factory and the outflow of manufactured sugar from the factory to the market cen....