S. 37(1) : Business expenditure-Pre-operative expenses-advertisement, marketing and promotion expenses to keep products fresh in minds of public-No enduring benefit-Allowable as revenue expenditure.

S. 37(1) : Business expenditure-Capital or revenue–Development of software–Held to be revenue in nature.

S. 37(1) : Business expenditure-Management charges to holding Company-Remanded matter to AO.

S. 37(1) : Business expenditure-Sales promotional expenses–Held to be allowable as business expenditure. [Medical Council (Professional Conducts, Etiquettes and Ethics) Regulation Act, 2002]

S. 37(1) : Business expenditure-Pooja donation-Local entities–Charities-Allowable as business expenditure.

S. 37(1) : Business expenditure–Expenditure on issue of bonus shares-Held to be allowable as revenue expenditure.

S. 37(1) : Business expenditure-Product registration expenses-Allowable as revenue expenditure.

S. 37(1) : Business expenditure–Asset management company–Set up of business-Approval from SEBI–Expenditure is allowable though it had not actually commenced its business. [S. 2(13 )]

S. 37(1) : Business expenditure–Capital or revenue-Software development services-AMP expenses towards Glow Sign Posts-Allowable as revenue expenditure.

S. 37(1) : Business expenditure-Leave encashment-Provision-Not allowable as deduction. [S. 43B(f)]