Labour Union Payment Held Business-Driven: ITAT Mumbai Allows Deduction u/s 37(1)

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

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