S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fes for technical services-Sales commission to foreign agents-Permanent Establishment (PE) in India-Not liable to deduct tax at source-OECD Model Convention Arts, 5, 7, 12-DTAA-India-Australia. [S. 9(1)(i), 9(1)(vii), 195, Art. 7]

S. 37(1) : Business expenditure-CSR expenses-Welfare of local community and thereby improving corporate image-Allowable as business expenditure-Expenditure incurred towards Pooja and purchase and distribution of sweets for Pooja was allowable as business expenditure.

S. 37(1) : Business expenditure-Provision for warranty-Replacement of batteries-Allowable as deduction-Sales promotion expenses-Expenditure for giving valuable gifts to certain parties-Disallowance cannot be made on ad-hoc basis-Travelling expenses of partner for personal trip-Not allowable as business expenditure. [S. 145]

S. 37(1) : Business expenditure-Capital or revenue-Royalty paid as percentage of sale in consideration of supply of Technical Know-how is allowable as revenue expenditure-Telephone and travelling expenditure-Self made vouchers-Disallowance of 10 % of expenditure is held to be not valid.

S. 37(1) : Business expenditure-Capital or revenue-Corporate Social Responsibility expense-Explanation 2 to section 37(1) inserted by Finance Act, 2014 with effect from 1-4-2015 is prospective in nature.

S. 37(1) : Business expenditure-Annual share listing fees paid to stock exchange-Allowable as revenue expenditure-Community development donation-Allowable as business expenditure.

S. 37(1) : Business expenditure-Real estate business-Expenses for certification work, management consultancy, fees for appearance before Tax Authorities and company secretarial work as professional fee-Allowable as deduction.

S. 37(1) : Business expenditure-Professional fees-Prior period expenditure-Expenses pertaining earlier year-Crystallized during the year-Allowable as deduction-Commission payable-Expenses pertaining to earlier year-Not allowable as deduction. [S. 145]

S. 37(1) : Business expenditure-ESOP Scheme-Discount on shares allotted by assessee to its employee under ESOP Scheme is revenue expenditure.

S. 36(1)(vii) : Bad debt-Unutilized CENVAT and Service Tax credit-Not allowable as bad debt-Failure to establish irrecoverable during year under consideration the amount not allowable as business loss. [S. 28(i), 36(2), 37(1)]