S. 37(1) : Business expenditure-Capital or revenue-Repair and maintenance of office premises-Allowable as revenue expenditure.

S. 36(1)(vii) : Bad debt-Trading commodities-Amount not recoverable was written off-Allowable as bad debt-Matter remanded.

S. 36(1)(vii) : Bad debt-Provision made in respect of doubtful debts-Reduced from balance sheet from sundry debtors / trade receivable.

S. 36(1)(va) : Any sum received from employees-Failed to make deposit of employee’s contributions to PF/ESI within due date specified under relevant statute-Not allowable as deduction. [S. 2(24)(x)]

S. 36(1)(va) : Any sum received from employees-Employee’s contribution towards PF/ESI-Payment was made after due date prescribed under relevant Act and before due date of filing of return-Allowable as deduction. [S. 2(24)(x)]

S. 35E : Expenditure on prospecting-Minerals-Business loss-Accumulation of expenses-Matter remanded. [S. 37(1)]

S. 35 : Scientific research expenditure-Research and development in defence aviation system-Allowable deduction u/s 35(1)(iv) of the Act. [S. 35(1)(iv), 37(1)]

S. 35 : Scientific research expenditure-Research and development in defence aviation system-Allowable deduction u/s. 35(1)(iv) of the Act. [S. 35(1)(iv), 37(1)]

S. 35 : Scientific research expenditure-Quantification prescribed by prescribed authority-Amended clause (b) of rule 6(7A) which was brought in effect from 1-7-2016 is not applicable to assessment year 2011-12-Capital expenditure DSIR 2014 guidelines-Not applicable for the year under consideration-Capital expenditure-International transaction of payment of R&D facilities availed from its AEs-weighted deduction under section 35(2AB), however same was eligible for deductions under section 35(1)(iv). [S. 35(1)(iv), 35(2AB)]

S. 32 : Depreciation-Additional depreciation-Collection centres-Additional depreciation is held to be allowable on assets used in collection centres.