S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Services rendered out side India-Not liable to deduct tax at source-Order of CIT(A) deleting the addition is affirmed. [S.9(1)(vii), 195]

S. 37(1) : Business expenditure-Commission-Allowable as business expenditure-Sponsorship of festival-Nothing to prove connection with the business-Disallowance is affirmed.

S.37(1): Business expenditure-Commission-Not related party-Higher commission-Disallowance is deleted.

S. 37(1) : Business expenditure-Business promotion expenses-Expenditure on medical camps Expenditure prohibited by law-Travel expenses-Expenditure incurred for business trips of partner of firm-Matter remanded to the file of the Assessing Officer

S.37(1): Business expenditure-Sales promotion expenses-Disallowance is restricted to 15% based on earlier year.

S.37(1): Business expenditure-Payments for medical treatment of director of assessee abroad-Produced board resolution approving treatment and return of chairman declared the amount as perquisite-Matter restored to the file of Assessing Officer for verification-Offence-Payment of interest on customs duty on direction of Supreme Court-Allowable as deduction-Delayed payment of contributions to provident fund-Not allowable as deduction. [S.36(1)(va), 37(1), Expl.1]

S. 37(1) : Business expenditure-Repairs and Maintenance-Sales promotion-Disallowance on basis of percentage increase in expenditure in comparison to preceding year-Fallacious assumption-Disallowance is not justified.

S. 37(1) : Business expenditure-Capital or revenue-Expenditure relating to abandoned projects-Projects linked to existing business-Amounts written off-Allowable as revenue expenditure.

S. 37(1) : Business expenditure-Donation to trust for construction of statue of Sardar Vallabhai Patel former statesman-Enhancing brand value-Allowable as business expenditure.[S.80G]

S.37(1) : Business expenditure-Provision for expenses-Unascertained liability-Not allowable as deduction.