2003 (11) TMI 47

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..... o for establishing or improving the school meant for the residents of the locality in which the business is situated cannot be regarded as being wholly outside the ambit of the business concerns of the assessee, especially where the undertaking owned by the assessee is one which is to some extent a polluting industry – such expenditure are allowable - - - - - Dated:- 5-11-2003 - Judge(s) : R. J .....

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..... income earned by it in that year. On appeal, the Commissioner held that the assessee may have been obliged to incur that expenditure for the good of and in the interest of the community in and around its place of business, and that activity was one which was capable of being regarded as an activity for the promotion of its business. He, however, without assigning any reason held that only a sum .....

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..... s and the society at large, thereby creating an atmosphere in which the business can succeed in a greater measure with the aid of such goodwill. Monies spent for bringing drinking water as also for establishing or improving the school meant for the residents of the locality in which the business is situated cannot be regarded as being wholly outside the ambit of the business concerns of the assess .....

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