The Tribunal held that the expenses on construction of hospital and school auditorium for benefits of employees as well as part of corporate social responsibility. Allowable as deduction. (AY. 2003-04,2006-07 to 2008-09)
Jindal Steel and Power Ltd. v. Add. CIT (2022)97 ITR 516 (Delhi) (Trib)
S. 37(1) : Business expenditure-Construction of hospital and school auditorium for benefits of employees-expense made wholly for the purpose of business-Allowable as deduction