Held that provision consistently for replacement of batteries qua computers and in past, whatever provisions remained unutilized were offered as income by assessee, assessee would be entitled to claim deduction of provision for warranty for replacement of batteries in toto. Allowable as deduction. Held that expenditure for giving valuable gifts to certain parties and claimed it as sales promotion expenditure and had shown bills and vouchers for purchases and all details had been maintained scientifically, expenditure incurred by assessee could not have been disallowed on ad hoc basis. Held that travelling expenses of partner for personal trip is not allowable as business expenditure. (AY. 2012-13, 2014-15)