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2023 (3) TMI 1342 - AT - Income TaxExpenditure under the head expenses on “Social & Rural Development Programme”- Allowable revenue expenditure or not? - whether fulfill the condition of Section 37(1)? - HELD THAT:- As no distinguishable facts or features are neither available on record nor brought to our knowledge by the Revenue Department, to contradict the findings of the authorities who have passed the orders in favour of the Assessee by holding the said expenditure as revenue in nature. Hence we are inclined not to interfere in the order passed by the learned Commissioner, as the same does not suffer from any perversity or impropriety or illegality. Appeal filed by the revenue department stands dismissed.
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