1978 (1) TMI 38 - HC - Income Tax

Summary

The High Court of Allahabad held that the expenditure on erecting a gate and installing a statue in a municipal garden was not a deductible revenue expense as it provided an enduring advantage. The Court also ruled that Section 80G did not apply as the expenditure was not a donation to a local authority for charitable purposes. The court answered both questions against the assessee and in favor of the department, awarding costs of Rs. 200 to the Commissioner.