Pooja & Temple expenses allowable as related with harmony of business

Brief of the case: 1.Assessee would be allowed deduction of payment of employees contribution of ESI and PF if it paid the same before the due date of filing of return u/s 139(1). 2. Pooja & Temple expenses would be allowed as a business expenditure because it was related with the harmony of business so business expenditure. 3.Cess on green leaf is a business expenditure so allowed as a business expenditure. 4.TDS would not be required to deducted u/s 195 if the payment had been made to foreign agent who was not having any permanent establishment in India. 5. Wealth tax would be deducted f...