S. 37(1) : Business expenditure-Brokerage expenditure-Deferred expenditure in books of account-Allowable as business expenditure.

S. 37(1) : Business expenditure-Commission-Foreign agents and local agents-Held to be allowable.

S. 37(1) : Business expenditure-Capital or revenue-Repair and maintenance of office premises-Allowable as revenue expenditure.

S. 36(1)(vii) : Bad debt-Trading commodities-Amount not recoverable was written off-Allowable as bad debt-Matter remanded.

S. 36(1)(vii) : Bad debt-Provision made in respect of doubtful debts-Reduced from balance sheet from sundry debtors / trade receivable.

S. 36(1)(va) : Any sum received from employees-Failed to make deposit of employee’s contributions to PF/ESI within due date specified under relevant statute-Not allowable as deduction. [S. 2(24)(x)]

S. 36(1)(va) : Any sum received from employees-Employee’s contribution towards PF/ESI-Payment was made after due date prescribed under relevant Act and before due date of filing of return-Allowable as deduction. [S. 2(24)(x)]

S. 35E : Expenditure on prospecting-Minerals-Business loss-Accumulation of expenses-Matter remanded. [S. 37(1)]

S. 35 : Scientific research expenditure-Research and development in defence aviation system-Allowable deduction u/s 35(1)(iv) of the Act. [S. 35(1)(iv), 37(1)]

S. 35 : Scientific research expenditure-Research and development in defence aviation system-Allowable deduction u/s. 35(1)(iv) of the Act. [S. 35(1)(iv), 37(1)]