MRF Ltd. Vs DCIT (Madras High Court)
Case ke facts
MRF Ltd. ne MRF Pace Foundation ki expenditure ko business deduction ke liye claim kiya. Department ne isko mana kar diya aur business expediency pe sawal uthaya.
Mudda (Issue)
Kya Pace Foundation ki expense ko business expenditure maana ja sakta hai?
Faisla (Held)
High Court ne bola ki business ki zarurat assessee khud decide karega. Ye kharcha Section 37 ke tehat deducible hai.
Practical takeaway
Agar koi kharcha aapke business se directly ya indirectly related hai to aap Section 37 ke under deduction claim kar sakte hain, chahe department ko zaroori na lage.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-30.