1979 (2) TMI 94 - HC - Income Tax

Summary

The court ruled in favor of the assessee on all three questions: allowability of Mandir, Gaushala, and Dharmada payments; expenditure of Rs. 2,000 on renovation; and construction of bath rooms, urinals, and fitting of a gate. The Tribunal held that the expenditure was an admissible deduction under section 37 of the Income Tax Act, 1961. The assessee was awarded costs of Rs. 200.