Contribution to Legal Heirs of the Employee

Hi

This is regarding the contribution given to legal heirs of the employee who died suddenly due to choke of vent pipe. It would not fall under accident death.  The employee has joined just 2 month back in our office therefore was not eligible for Gratuity etc.

But the company wish to donate/contribute some amount to the family member of the deceased employee.

The query is

Will this expense would be treated as Business Expenditure for the company u/s 37 of the Income Tax Act, 1961?

I found some case on these, link below

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2009ITAct/%5B1999%5D239ITR0429(Mad).htm

but still not sure will this be treated as expenditure done wholly & exclusively for the purpose of business and would get allowed as there is no statutory obligation also to make this payment under any relevant ACT.

The payment would be made irrespecitve of the tax treatment but would like to know the correct treatment.

If possible give some citation or judgement on this .

Many Thanks

Regards

Ramesh