Sec. 40A(9)

Sec. 37(1), Sec. 36(1)(vii), Sec. 40A(9), Sec. 43(1), Section 32, Section 80-I, Section 80HH

Karnataka H.C : Where assessee claimed expenditure incurred for community development, in view of fact that he had not placed any materials on record in support of their claim of expenditure so as to apply test of commercial expediency, expenses incurred by assessee for community development was not allowable under section 37(1)

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High Court Of Karnataka CIT, Central Circle vs. Wipro Ltd. Assessment Years : 1986-87, 1987-88 And 1992-93 Section : 37(1),

Sec. 40A(9), Section 40A

S.C : Where assessee claimed that it had spent certain welfare expenses towards providing education to its employees’ children, for applying section 40A(9) to such payment, there should be clear bifurcation between payments made by the assessee to schools and society promoted by it and payments made to schools other than those promoted by it

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Supreme Court Of India Sandur Manganese & Iron Ores Ltd. VS. CIT Assessment Years : 1985-86, 1986-87, 1989-90 To 1992-93

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