Staff welfare tax

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nidhi shkla

nidhi shkla (Querist)
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19 June 2013 what are the conditions where staff welfare expense is treated as disallowed under income tax act
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CA UMESH DULAL

CA UMESH DULAL (Expert)
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19 June 2013 If the expenses is incurred exclusively for the purpose of business/profession, then such expenses is allowed.

expenses of personal nature/expenses of capital nature etc are disallowed.

Further if there is violation of provisions of Income Tax then they are disallowed