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.

S. 37(1) : Business expenditure-Glow signboards, sales tools and fixtures supplied to dealers-Expenditure revenue in nature-Royalty-Manufacturing business already established-Royalty paid for manufacture of two-wheelers-Revenue expenditure-Technical know-how-Expenditure incurred after commencement of manufacturing-Revenue expenditure.

S. 37(1): Business expenditure-Research programme-Payment for employees’ training and research-Expenditure incurred wholly for business purposes-Allowable-Advertisement and brand promotion expenses-Payment for use of established brand and designs-Revenue expenditure-Sponsorship expenses-Assessee failed to establish business purpose-Disallowance upheld.[S. 32]

S. 32 : Depreciation-Intangible assets-Goodwill-Business acquired on slump sale-Excess consideration representing business commercial rights-Depreciation allowable.

S. 32: Depreciation-Assets acquired from associated enterprise-Depreciation allowed in earlier years-Depreciation cannot be denied in subsequent year.