2000 (2) TMI 30

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..... uction of Rs. 21,78,401 on account of dearness allowance paid pursuant to the interim order passed in a pending writ petition before this court. This was disallowed on the ground that the amount was not allowable either in the year of the award or in the year when the matter became final. However, the Tribunal rightly came to the conclusion that in the earlier years, the claim of the assessee on a .....

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..... e of the articles consisting of sarees and dress materials, dry fruits, silver glass, etc. The assessee is a paper mill. In the circumstances, the Tribunal came to the conclusion that the above items could not have borne the assessee's logo or name and, therefore, they cannot be disallowed as advertisement expenses. The Tribunal has also followed accordingly, the judgment of this court in the case .....

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..... been urged on behalf of the Department that the assessee was not entitled to deduction of additional contribution to the welfare fund amounting to Rs. 55,067 on the ground that it was not an approved welfare fund. The Tribunal has found that the said contribution was made pursuant to the settlement under the Industrial Disputes Act and accordingly, granted the said deduction. Hence, no substant .....

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