S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fes for technical services-Sales support service-Located in Dubai-Marketing of products-Train resources of marketing partner to provide pre-sale and after sale product services to customers-Fees for technical services-Liable to deduct tax at source-Disallowance is justified.[S.9(1)(vii), 195]

S. 37(1) : Business expenditure-Business of cinema photographic films, Legal fees-Dispute of film-Allowable as deduction whether the film would release or not would be irrelevant-Abandoned project-Service charges paid to a marketing company related to a film-film which was subsequently abandoned and never released-Allowable as business loss-Interest expenditure-Project abandoned-Capital or revenue-Allowable as deduction[S. 28(i), 36(1)(iii ) Rule 9A]

S.37(1): Business expenditure-Capital or revenue-Premium paid on foreign exchange forward contracts-Amortized as revenue expenditure over life of contract. [Accounting Standard (AS)-11]

S. 37(1) : Business expenditure-Foreign travel expenses-Business of real estate development and construction-To understand global trend of business-Business man point of view-Travel expenditure-Ad-hoc disallowance of 25 percent is not Sales promotion expenses-Allowed as deduction.

S. 36(1)(va): Any sum received from employees–Any failure to pay employee’s contribution to PF/ESI, within prescribed due date under respective Act or scheme will result in negating employer’s claim for deduction permanently forever under section 36(1)(va).[S.43B (b)]

S. 36(1)(va): Any sum received from employees-Paid before due date of filing of return-Allowable as deduction-Explanation to section 43B by Finance Act, 2021 was only prospective and not retrospective. [S. 43B, 139(1)]

S. 36(1)(iii) :Interest on borrowed capital-Own funds-Advance of loan-Assessing Officer is directed to work out figure of interest disallowance considering figure of assessee’s own fund.

S. 36(1)(ii):Bonus or commission-Bonus paid to employees-No finding-Certificate from Auditor-Assessing Officer was to be directed to factually verify certificate issued by auditor and allow deduction-Cash credits-Additional evidence-Matter is remanded to the Assessing Officer. [S. 68]

S. 35 : Expenditure on scientific research-Amendment to provisions of rule 6(7A)(b) with effect from 1-7-2016, whereby prescribed authority can quantify expenditure eligible for weighted deduction under sub-section (2AB) of section 35, would apply only from assessment year 2017-18.[S. 35(2AB), 263, R.6(7A)(b)]

S. 32 : Depreciation-Motor car-Registered in the name of director-Disallowance of depreciation is not justified. [S. 2(11)]