S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Payment of re-insurance premium foreign insurers-Foreign Insurance company has no business or branch in India-No violation of provisions of Insurance Act-No obligation to deduct tax at source. [ S.9(1)(i), 195]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Advertisement agency-Website owner-Not royalty-Not liable to deduct tax at source-DTAA-India-Ireland.[ S. 9(1)(vi), 195, art.12]

S. 37(1) : Business expenditure-Company-No personal-Vehicle running expenses-Depreciation-Telephone and mobile expenses-Disallowance cannot be made on account of personal use-Employees contribution-Paid before due date of filing of return-Allowable as deduction. [ S. 32(1)(ii),36(1)(va), 139(1)]

S. 37(1) : Business expenditure-Service charges paid to group company-Allowable as revenue expenditure.

S.37(1): Business expenditure-Payment of re-insurance premium foreign insurers-Foreign Insurance company has no business or branch in India-No violation of provisions of Insurance Act-Provision of Explanation 1 to section 37 is not applicable. [ S. 37(1), Explanation, Insurance Act, 1838]

S. 37(1) : Business expenditure-Legal expenses to protect the voting rights in the company-Chairman of the company-Allowable as business expenditure.

S. 37(1) : Business expenditure-Subscription fees-Donation-Research programme-Training in the theory of disruptive innovation-Allowable as business expenditure-Sponsorship for luggage prize-No evidence is furnished-Not allowable as deduction-Brand building expenditure-Advertisement expenses-Matter remanded.

S. 37(1) : Business expenditure-Statutory contribution-Settlement Guarantee Fund (Core SGF)-Allowable as deduction-Lease premium-Remanded to the Assessing Officer-Maintenance charges from tenants-Matter remanded to the file of CIT(A).

S. 37(1) : Business expenditure-Discount on issue of ESOPs i.e., difference between grant price and market price of shares as on date of grant of options is allowable as a deduction.

S. 36(1)(iii) : Interest on borrowed capital-Sick company-Loan-Advance given for the purpose of business-Disallowance of interest is deleted.