S. 40(a)(ia):Amounts not deductible – Deduction at source – Certain income and expenditure are merely pass through entries and there is no case of any adverse revenue implication, no disallowance can be made.

S. 40(a)(ia): Amounts not deductible – Deduction at source -Payee has offered income in their return-No disallowance can be made -Matter remanded to CIT(A) to pass a speaking order [ S.194J ]

S. 40(a)(i) : Amounts not deductible – Deduction at source -Non-resident – The administrative fee paid to EGC of US and EGC of Singapore -Not liable to deduct tax at source – DTAA-India – [ Art. 12 ]

S. 40(a)(i) : Amounts not deductible – Deduction at source – Expenses on maintenance of aircraft contract to foreign company – payments business receipts not taxable in India – Not liable to deduct tax at source. [ S.195 ]

S. 40(a)(i): Amounts not deductible – Deduction at source -Non-resident – legal and professional services -Not liable to deduct tax at source- DTAA-India -USA [S.195 , Art.15]

S.37(1) : Business expenditure – Subsidiary company – Gratuity and leave wages of employees – Deduction cannot be allowed in two entities -Matter remanded to the AO.

S.37(1) : Business expenditure -Trust – No authorization in trust deed to pay remuneration – Remuneration paid by trust to its employees is not allowable .

S.37(1) : Business expenditure – Self made vouchers- Disallowance of 20% amount towards self made vouchers is justified.

S. 37(1) : Business expenditure -AO disallowed expenses on account of business promotion and vehicle maintenance on estimate basis without bringing any cogent material on record for disallowing expenses

S. 37(1): Business expenditure –Compelled to make cash payments to labourers at work sites in remote areas, genuineness of expenditure could not be doubted. However, where no proper documentation or bills or vouchers were maintained, disallowance was to be restricted to 10 percent of the total claim .