S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Licence fee-Second proviso to section 40(a)(i) inserted with effect from 1-4-2020 is curative in nature and has retrospective effect-DTAA-India-Israel. [S. 195, 201(1), Art. 5]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission-Service rendered outside India-article 7 of OECD Model Convention-Not liable to deduct tax at source-No disallowance can be made. [S. 4, 5(2), 9(1)(i), 195)

S. 37(1) : Business expenditure-Brand promotion expenses-Contribution to school for construction of swimming pool-Held not allowable as deduction-Sales promotion-Gift items to Ayurvedic-Allowable as deduction.

S. 37(1) : Business expenditure-CENVAT-Input service tax credit written off in books of account-Allowable as deduction.

S. 37(1) : Business expenditure-Sales promotion-Expenses incurred in various locations-Burden is on assessee to prove that the expenses incurred was wholly and exclusively for the purpose of business-Matter remanded.

S. 37(1) : Business expenditure-ad-hoc addition-Held to be not sustainable in eyes of law.

S. 37(1) : Business expenditure-Penalties-Delay in compliance procedure-No disallowance can be made.

S. 37(1) : Business expenditure-Brokerage paid to broker who was not registered with stock exchange-Service rendered not proved-Payment was made against violation of SEBI rules-Not allowable as deduction.

S. 37(1) : Business expenditure-Purchase of mobile phone-Allowable as revenue expenditure. [S. 32]

S. 37(1) : Business expenditure-Prior period expenditure-CENVAT credit on passenger service fee (PSF)/user development fee (UDF) and advertisement fee was not actually received offered as income-Entitle to deduction in subsequent year by reversal of entries-Service tax on chartered flight service tax on chartered flight-Interest payment for delayed payment of service tax-Allowable as deduction-Legal expenses-Aborted project-Allowable as deduction. [S. 43B]