Held, that the assessee’s submissions in support of its claim under section 37(1) were that it had purchased Indian Premier League cricket match tickets to distribute them amongst its long standing customers to garner their goodwill and improve its business relations and therefore, it was its business expenditure. This was a plausible and acceptable submission. This was akin to distribution of gifts or articles on special occasions to the customers and such expenditure had been held to be business expenditure. (AY. 2009-10)