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)]

S. 37(1) : Business expenditure-Contribution to recognized provident fund–Payment of pension to retired employees-As per scheme approved by the Government which had statutory force, hence, it would fall within the general deductions under S.37(1) and cannot be brought under S.36(1)(iv) and (v) of the Act [ S.36(1)(iv), 36(1) (v) ]

S. 37(1) : Business expenditure-Accounts—Rejection—Apportionment of proportionate expenditure between two units—Each of the expenses allocated by the assessee has been rightly reflected in the books of accounts of both the units—AO was not justified in computing profits of both the units on the basis of allocation of proportionate expenditures, in the ratio of their respective turnover to the combined turnover. [S. 10B(7), 145]

S. 37(1) : Business expenditure-Scientific research-The direction of the State Government for payment of contribution came just before the end of the financial year, entire expenditure is allowable on accrual basis-Claim cannot be disallowed under S. 35(1)(ii) as assessee did not claim weighted deduction. [S. 35(1) (ii)]