TMI Blog2017 (9) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Rajasthan High Court in the case Jaipur Vidhyut Nigam Ltd.(2014 (1) TMI 1085 - RAJASTHAN HIGH COURT) the claim of the appellant is allowable. - Decided against revenue - ITA No. 508/JP/2017 - - - Dated:- 9-8-2017 - SHRI KUL BHARAT, JM AND SHRI VIKRAM SINGH YADAV, AM For The Revenue : Sh. R. A. Verma For The Assessee : Shri P.C. Parwal ORDER PER:SHRI VIKRAM SINGH YADAV, A.M. This is an appeal filed by the revenue against the order of ld. CIT(A)-2, Jaipur dated 21.03.2017 wherein the revenue has taken following grounds of appeal: 1. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) was justified in deleting the addition of ₹ 1,31,21,958/- made by the AO in disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of which is placed in the compilation and it is seen that whatever amount has been given by assessee or reimbursed by assessee, that has been spent by the trust on the animals to get better quality and quantity of milk. The assessee has contributed @ ₹ 0.05 per litre of milk procured to its trust for the purpose of incurring expenditure for better quality of milk. An agenda note was prepared which clearly states that the purpose of contribution is for medical and health facility of the animals of the milk producers at the District level. The contribution made by assessee to trust is thus directly linked with the procurement of better quality, hygienic and more quantity of the milk. It is in the interest of the assessee that the milk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws relied upon by the assessee are in support of the case of the assessee. We are not getting into details in respect of those cases as they have already been mentioned in the written submissions which are reproduced herein above. In view of these facts and circumstances, we hold that the expenditure/contribution made by assessee is allowable as business expenditure. Accordingly, the addition made and confirmed by lower authorities is deleted. 4. The Coordinate Benches in subsequent years i.e, AY 2009-10, 2010-11 and 2011-12 have taken a similar view in the matter. The ld CIT(A) has followed the said orders while allowing the relief to the assessee for the impunged assessment year. During the course of hearing, the ld DR also fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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