Dcit Circle-9(1), New Delhi vs Federal Mogul Goetze (India) Ltd., New ... on 16 September, 2022
following the judgments of Hon'ble Jurisdictional High Court in the
case of CIT vs. Samtel Color Ltd. (2010) 326 ITR 425 (Del) and
CIT vs. Nestle India Ltd. (2008) 296 ITR 682 (Del.), held that the
club membership fees, life membership fees or annual fees, for the
benefit of the employees is allowable the expenditure and
accordingly, deleted the said disallowance.