Puja Expenses for Smooth functioning of Business allowable

Capital Tours (India) Pvt. Ltd. Vs ITO (ITAT Kolkata) The issue under consideration is whether the expense incurred for puja for Smooth functioning of Business of Transport will be allowable as business expense? In the present case, the assessee claimed puja expenses of Rs.1,65,308/- which has been disallowed by both the authorities below on the ground that there was no voucher to substantiate the claim and since the expenses were in cash they disallowed it. ITAT states that, puja expenses are inextricably connected with the business of the assessee. According to him, the drivers and cleaners ...