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Assistant Commissioner Of Income Tax vs Mysore Wine Products Ltd. on 13 February, 1996 cites

Meattles Ltd. vs Commissioner Of Income-Tax on 13 July, 1967

(xii) Siddho Mal & Sons vs. ITO (1980) 122 ITR 839 (Del) It has been tried to be pointed out that in majority of the above judgments, it was decided that to arrive at the conclusion that the expenditure to be allowed was dictated solely by business considerations, one has to consider the nature of the business, the way it is conducted and any likelihood of the business being adversely affected or its interest being promoted by the refusal or the incurring of the expenditure, as the case may be. In Meattles Ltd. (supra), the Delhi High Court held that in ascertaining whether the expenditure has been incurred wholly or exclusively for the purpose of the assessees business one must look to the direct concern and direct purpose for which the money is paid and not to the remote or indirect result which may possibly flow from or motivate the expenditure.
Supreme Court of India Cites 6 - Cited by 7 - K N Wanchoo - Full Document

Orissa Cement Ltd. vs Commissioner Of Income-Tax, Delhi on 5 November, 1992

The Delhi High Court again held in the case of Orissa Cement Ltd. (supra) that while it is true that expenditure incurred need not necessarily yield results or be incurred to directly benefit the business or be directly related to the earning of income, yet it must be incidental to the business and must be necessitated or justified by commercial expediency.
Delhi High Court Cites 37 - Cited by 37 - B N Kirpal - Full Document

Siddho Mal & Sons vs Income-Tax Officer on 2 August, 1979

(xii) Siddho Mal & Sons vs. ITO (1980) 122 ITR 839 (Del) It has been tried to be pointed out that in majority of the above judgments, it was decided that to arrive at the conclusion that the expenditure to be allowed was dictated solely by business considerations, one has to consider the nature of the business, the way it is conducted and any likelihood of the business being adversely affected or its interest being promoted by the refusal or the incurring of the expenditure, as the case may be. In Meattles Ltd. (supra), the Delhi High Court held that in ascertaining whether the expenditure has been incurred wholly or exclusively for the purpose of the assessees business one must look to the direct concern and direct purpose for which the money is paid and not to the remote or indirect result which may possibly flow from or motivate the expenditure.
Delhi High Court Cites 39 - Cited by 38 - Full Document

The Commissioner Of Income-Tax,Bombay vs Chandulal Keshavlal & Co., Petlad on 17 February, 1960

A special reference was made to the judgment of the Supreme Court reported in CIT vs. Chandulal Keshavlal & Co. (supra) in which it is held that if the expenses is incurred for fostering the business of another only or was made by way of distribution of profits or was wholly gratuitous of for some improper or oblique purpose outside the course of business, then the expense is not deductible.
Supreme Court of India Cites 7 - Cited by 273 - P B Gajendragadkar - Full Document
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