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2012 (7) TMI 1116
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....ai, IRS, CIT DR For the Respondent : Mr.R.Vijayaraghavan, Advocate ORDER PER VIKAS AWASTHY, JUDICIAL MEMBER: The appeal has been filed by the Revenue impugning the order of the CIT(A) LTU, Chennai dated 21.11.2008. The only ground agitated by the Revenue in the present appeal is deleting the disallowance of social and community welfare expenses by the CIT(A). 2. The issue regarding ....
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....refinery industry is undisputedly a polluting industry and also to avoid protest and agitation by neighbourhood residents and other activists so that the functioning of the business continues smoothly and uninterruptedly. Thus, the expenditure incurred on the welfare of the neighbourhood residents is essential for the very existence and functioning of the business of the assessee and is allowed as....