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Labour Union Payment Held Business-Driven: ITAT Mumbai Allows Deduction u/s 37(1)
Case Law Details
- Case Name
- Alex Grinders Pvt. Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Alex Grinders Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Payment to Labour Union Held Business-Driven: ITAT Mumbai Allows Deduction u/s 37(1)
In this appeal, Alex Grinders Pvt. Ltd. challenged the disallowance of ₹26,60,000 paid to the Maharashtra Rajya Shramik Mathadi Transport Suraksha Rakshak & General Kamgar Union, which the AO treated as a non-business payment & disallowed u/s 37(1). Assessment was originally completed u/s 143(3) wherein AO held that the payment resembled a donation as there was no documentary evidence of labour dispute, no strike notices, no conciliation records, no arbit...
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