Contribution made by assessee-company to various clubs meant for staff and their families was admissible for section 40A(9) deduction. Sales tax waiver benefits are in the nature of capital receipts.
From India, Attapur
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Human Resource Management (HRM) Community Journal & KnowledgeBase (Entry: 609095)
India, Attapur 21 February 2019 12.52.27 PM
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