2008 (1) TMI 381

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..... he employees‘ children are students in the school which got the benefit we find the benefit, if at all, is quite remote – therefore, assessee is not entitled to the claim u/s 37(1) - 58 of 2000 - - - Dated:- 15-1-2008 - C. N. RAMACHANDRAN NAIR and T. R. RAMACHANDRAN NAIR JJ John Ramesh and K. I. John for the appellant. P. K. R. Menon and George K. George for the respondent. JUDGMENT .....

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..... use the assessee's prospects are not advanced by making these contributions. Even though learned counsel contended that the assessee's employees are getting treatment from the hospital and the employees' children are students in the school which got the benefit we find the benefit, if at all, is quite remote and not to any person. We, therefore, answer the question referred, against the assessee a .....

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