Assessee-company had incurred CSR expenses towards payments for yagyashala, drinking water hut, purchase of PC for village Collectorate, donation for eye camp, donation/expenses for Gram Panchayat, payment to Gram Vikas Samiti, development and beautification of village pond and donation to a school for physically handicapped etc.  Tribunal held that these CSR expenses were incurred for welfare of local community and thereby improving corporate image therefore such CSR expenses incurred by assessee was allowable as deduction. Tribunal also held that expenditure incurred towards Pooja and purchase and distribution of sweets for Pooja was allowable as business expenditure.  (AY. 2011-12)