S. 37(1): Business expenditure-Provision for expenses on periodic overlay of BOT road-Ascertained liability-Any addition made towards such provision would enhance the taxable profit which is eligible for deduction under S 80IA(4)(i)-A revenue neutral exercise-Allowable as deduction.[S.80IA(4)(i)]

S. 37(1) : Business expenditure-Provision for warranty expenses-Matter remanded. [S. 145]

S. 37(1) : Business expenditure-Capital or revenue-Legal expenses-Allowable as revenue expenditure. [S. 269UC]

S. 37(1) : Business expenditure-Legal and travelling expenses-Defence of Directors and Shareholders who were accused in case before CBI Special Court-Matter remanded.

S. 37(1) : Business expenditure-Discount-Computer generated Bills not containing signature of assessee or customer-Discount cannot be disallowed.

S. 37(1) : Business expenditure-Payment made at check post and police charges-Expenditure in nature of offence or prohibited by law-Disallowance is proper. [S. 37, Expln. 1]

S. 37(1) : Business expenditure-Capital or revenue-Expenditure on systems, applications and products software licence-Revenue expenditure-Sales tax provision-Matter remanded. [S. 145]

S. 37(1) : Business expenditure-Expense towards community and social welfare activities-Expense allowable.

S. 37(1) : Business expenditure-Payment for site development rights-Payment not genuine-Parties not having expertise-Report of expert backdated-Bogus expenditure-Disallowance justified.

S. 37(1) : Business expenditure-Employer’s benefit, repairs and maintenance, Other expenses, commission etc-CIT(A) restricting benefits of employees and legal and professional fees by 5%-Disallowance of 10% repairs and commission and discount-Disallowance reasonable-Deletion of disallowance on manufacturing expenses-Order of CIT(A) is affirmed.