Expense on Pujas, Functions & related donations at construction sites is allowable

M/s. Power Max (India) Pvt. Ltd. Vs DCIT (ITAT Kolkata)

the assessee is a construction company executing the work at different sites. On these sites, different pujas and functions are performed for which the assessee has to give donations and subscriptions. Although this submission of the learned counsel for the assessee shows some nexus of the expenditure incurred by the assessee on donations and subscriptions to its business, it is observed that the claim of the assessee is not fully verifiable in the absence of the releva

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