S. 40(a)(ia) : Amounts not deductible-Deduction at source-Fees for technical services-Insertion of explanation to Section 9 By Finance Act, 2010 with effect from 1-6-1976-No disallowance can be made-Interpretation-General principles-Principles of lex non cogit ad impossibilla, and impotentia excust legem.[S.9(1)(vii), 195, 260A

S.37(1): Business expenditure-Capital or revenue-Construction of school and temples situated in the villages sur-rounding the mining area-business exigencies-Allowable as revenue expenditure-No substantial question of law. [S. 260A]

S. 37(1) : Business expenditure-Iron ore mining was illegal-Transport charges-allowable as revenue expenditure-Allegation that part of expenditure utilised by director-No disallowance can be made in the assessment of company-No substantial question of law. [S. 37(1), Explanation, 260A]

S. 37(1) : Business expenditure-Provision for warranty-Under contract of sale-Liquidated damages-Allowable as expenditure-Leave travel allowance as per rule and consistency practice-Allowable deduction-Provision of 43B(f) is not applicable. [S.10(15), 43B(f), 260A,]

S. 37(1) : Business expenditure-Capital or revenue-Expenditure on capital stores and spares-replacement of spares of machinery-Allowable as revenue expenditure-Expenses incurred on software for facilitating trading operation is revenue expenditure. [S. 32, 260A]

S. 37(1) : Business expenditure-Provision for pit filling expenses-Tribunal remanding the matter to the Assessing Officer-No substantial question of law.[S. 260A]

S. 32 : Depreciation-Block of assets-Ready for use-Entitle to full depreciation. [S. 2(11), R. 5(1)]

S.28(i): Business loss-Penny stocks-Bogus purchases-Genuineness of transactions are proved-No control over on share prices-Losses are deleted. and moreover assessee had no control whatsoever on share prices-No substantial question of law.[S. 260A]

S.14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed the exempt income-No substantial question of law.[S. 260A]

S. 12AB: Procedure for fresh registration-Reasonable opportunity-Violation of principle of natural justice-Alternative remedy-Writ petition is dismissed. [S. 12AB(4), Art. 226]