ACIT v. Chambal Fertilisers And Chemicals Limited. (2018) 61 ITR 33 (Jaipur) (Trib)

S. 37(1) : Business expenditure -Godown rent, travelling expenses was held to be allowable as deduction.

Amount crystallised during the year and travelling expenses was held to be allowable as deduction. (AY.2009 -10)