Expenses on charity /pooja and festival is held to be allowable as business expenditure. (AY. 2011-12)
DCIT v. Godawari Power & Ispat Ltd. (2018) 68 ITR 19(SN) (Raipur)(Trib.)
S. 37(1) : Business expenditure–Charity / Pooja and festival expenses are allowable as deduction.