Court Rules School Donation Non-Deductible as Business Expense; Payment Deemed Gratuitous, Not Business-Related; Taxable Income Increased.

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....Disallowance of donation paid by the assessee to school - how a school would block the business of the assessee on account of non-payment. If at all, this payment had been made for non-business requirements These are nothing but gratuitous payments. It is not allowable expenditure - Additions confirmed - AT....