Allowability of expenditure

EXPENDITURE ON FAMILY PLANNING IS ALLOWED ONLY TO COMPANY AS PER INCOME TAX ACT---

L. [ SECTION 36(1)(ix)] :     FAMILY PLANNING EXPENDITURE INCURRED BY COMPANY

Deduction in respect of Revenue Expenditure  for promoting family planning amongst its employees is allowed as deduction and in case of Capital expenditure , 1/5 of expenditure incurred is allowed as deduction in 5 equal installment.

but why is it so?co can get deduction & firm does not ,firm should be able to get the dedn u/s37.............

yes firm can claim deduction u/s 37 on a plea that it has spend these amount for the benefit of employees. In your case, instead of showing it as family planning expenditure show such exp. as staff welfare expenses etc

whether it is so correct for C A exams also,case laws is reqd