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TMI Blog2009 (2) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... eal under s. 260A of the IT Act : 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding the expenditure incurred on community assistance programme as business expenditure when such payments would only be allowable as a deduction under s. 80G ? 2. Whether on the facts and circumstances of the case, the Tribunal was right in law in holding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefited. A part of the expenditure was for maintenance of gardens and was in the nature of advertising expenditure. The CIT(A) however upheld the disallowance made by the AO. The assessee filed a second appeal before the Tribunal. The Tribunal, allowing its own order for its earlier years, held it is an allowable expenditure. Aggrieved against that order, the Revenue has come up with the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the refinery and also provided aid to the school run for the benefit of the children of the locality is claimed as business expenditure in the abovesaid factual circumstances, the Division Bench observed as follows : The concept of business is not static. It has evolved over a period of time to include within its fold the concrete expression of care and concern for the society at large and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on community assistance programme and the welfare measures undertaken in the vicinity of the assessee's manufacturing' unit in which the employees would also been benefited cannot be regarded as otherwise than the line in which it was considered by the Division Bench judgment. Hence, we are of the view that the question of law raised has to be answered in favour of the assessee and against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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