S. 40A(3) :Expenses or payments not deductible – Cash payments exceeding prescribed limits -Purchase of land -Capital expenditure is charged to profit and loss account -Disallowance cannot be made .

S. 40(a)(ia):Amounts not deductible – Deduction at source – Certain income and expenditure are merely pass through entries and there is no case of any adverse revenue implication, no disallowance can be made.

S. 40(a)(ia): Amounts not deductible – Deduction at source -Payee has offered income in their return-No disallowance can be made -Matter remanded to CIT(A) to pass a speaking order [ S.194J ]

S. 40(a)(i) : Amounts not deductible – Deduction at source -Non-resident – The administrative fee paid to EGC of US and EGC of Singapore -Not liable to deduct tax at source – DTAA-India – [ Art. 12 ]

S. 40(a)(i) : Amounts not deductible – Deduction at source – Expenses on maintenance of aircraft contract to foreign company – payments business receipts not taxable in India – Not liable to deduct tax at source. [ S.195 ]

S. 40(a)(i): Amounts not deductible – Deduction at source -Non-resident – legal and professional services -Not liable to deduct tax at source- DTAA-India -USA [S.195 , Art.15]

S.37(1) : Business expenditure – Subsidiary company – Gratuity and leave wages of employees – Deduction cannot be allowed in two entities -Matter remanded to the AO.

S.37(1) : Business expenditure -Trust – No authorization in trust deed to pay remuneration – Remuneration paid by trust to its employees is not allowable .

S.37(1) : Business expenditure – Self made vouchers- Disallowance of 20% amount towards self made vouchers is justified.

S. 37(1) : Business expenditure -AO disallowed expenses on account of business promotion and vehicle maintenance on estimate basis without bringing any cogent material on record for disallowing expenses