S. 40(a)(ia) : Amounts not deductible-Deduction at source-Below taxable income-Disallowance is not justified-Payment to Truck owner-Matter remanded. [S.192, 194C(6)]

S. 37(1) : Business expenditure-Failed to produce end product qualitatively-Expenditure is not incurred for any infringement of law and rather, it was a by-product of commercial activity, said expenditure was not hit by Explanation 1 and section 37.

S.37(1) : Business expenditure-Fabricated agreement-Sales commission-Failure to provide supporting documents-Foreign travelling expenses of director–Sales promotion-Failure to produce evidence-Bogus expenditure-Disallowance is justified

S. 37(1) : Business expenditure-Abandoned project-Expansion of business by setting up a clinic is economically not viable-Loss is allowable as deduction-Capital expenditure-Constructing and running business of hospital is to be allowed as deduction under section 35AD-There is no condition of any date or year of commencement of specified business.[S.28(i) , 35AD]

S. 37(1) : Business expenditure-Pooja and festival-Not allowable as business expenditure-Depreciation-Additional depreciation-Not produced relevant material-Matter remanded to the Assessing Officer. [S. 32 (1)(iia)]

S.37(1) : Business expenditure-Business of trading of drugs and medicines-Commission paid two doctors-Not allowable as deduction.

S. 36(1)(iii) : Interest on borrowed capital-Interest paid at the rate of 13.50 per cent-Interest received at rate of 11.50 per cent-Disallowance of difference is justified.

S. 35 : Expenditure on scientific research-Prior to amendment in rule 6(7A)(b) with effect from 1-7-2016, once facility is approved by DSIR, assessee is entitled to weighted deduction under section 35(2AB) and there is no requirement that expenses also need to be approved by DSIR in Form No. 3CL.[R.6(7A)(b)]

S. 32 : Depreciation-Intangible assets-Amalgamation-Matter remanded to the file of CIT(A) for de novo adjudication. [S. 32(1), 250]

S. 32 : Depreciation-Edible oil brand from a company on merger-Book value in the transferor company on date of merger was NIL-Subsequent change in its value had to be ignored-Not entitle to depreciation.[S. 2(19AA), 32(1)(ii)]