S. 44BBA : Aircraft-Non-residents-Computation-Operation of aircraft-Presumptive taxation-Service tax collected on behalf of Government-Not includible in gross receipts.

S. 40A(3) : Business expenditure-Cash payments exceeding prescribed limit-Purchase of copra through agents-Payments made through banking channels-Disallowance deleted.

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Forms part of tax-Deduction not allowable.

S. 40(a)(ii) : Amounts not deductible-Rates or tax-State taxes paid overseas-Not eligible for relief under sections 90 or 91-Deduction allowable.[S.37(1), 90, 91]

S. 40(a)(ia) : Amounts not deductible-Tax deduction at source-Labour charges-Payments made through head labourer-Labourers directly employed by assessee-No contract-Disallowance deleted. [S. 194C]

S. 40(a)(ia): Amounts not deductible-Deduction at source-Year-end provisions-Vendors not identifiable-Liability to deduct tax arises only on identification of payee-Disallowance deleted.[S.37(1), 145]

S. 40(a)(ia): Amounts not deductible-Deduction at source-Commission paid to non-resident agents-Services rendered outside India-No business connection or permanent establishment in India-No tax deductible at source.[S.9(1)(i), 195]

S. 40(a)(i) : Amounts not deductible-Tax deduction at source-Reimbursement of debtor collection charges-No permanent establishment-Not royalty or fees for technical services-No tax deductible at source-Reimbursement of legal expenses-Pure reimbursement-Matter remanded for verification-No double taxation.[S. 9(1)(vii), 195]

S. 40(a)(i): Amounts not deductible-Deduction at source-Non-resident-Royalty-Software purchased for resale-Right to use copyrighted article and not copyright-Payment not royalty-No tax deductible at source.[S.9(1)(vi), 195]

S. 37(1) : Business expenditure-Foreign travel expenses-Directors’ visit to overseas subsidiaries for promotion of business-Commercial expediency-Allowable-Irrecoverable excise duty on sales returns-Expenditure incurred for business purposes-Allowable-Gift and gardening expenses-Expenditure incurred for business purposes-Allowable-Prior period expenses-Assessee unable to establish crystallisation of liability during relevant year-Disallowance upheld.