Assessee, a producer company, paid certain gifts to milk producers who were also members of assessee-company in order to retain them in business, said expenditure was in nature of business promotion and, thus, same is  to be allowed as deduction.  The assessee debited an expenditure towards limited return on share capital which was calculated at 1% of share capital. CIT(A) allowed the claim of assessee. On appeal the Tribunal held that it is not a charge to the profit and loss account but only an appropriation of the profit and hence the Assessing Officer has rightly disallowed the claim.   (AY. 2011-12, 2012-13)