Assessee-Stock Exchange claimed deduction for its contribution to Core SGF. Assessing Officer disallowed deduction, considering it a reserve, as no defaults occurred during. Tribunal held that since contribution to Core SGF was a statutory requirement under SEBI regulations on which assessee had no control, it constituted allowable expenditure under section 37(1) as same had been incurred exclusively in course of carrying on its business. Assessee-company claimed deduction towards lease premium amortized on leasehold land, since Tribunal in assessee’s own case on a similar issue for other assessment year had remanded matter for reconsideration, following said decision of Tribunal, this issue would also be restored to file of AO for deciding afresh. Assessee received maintenance charges from tenants, claiming it was reimbursement for expenses incurred, particularly for security services which was considered as income from house property by AO, since in assessee’s own case for A.Y. 2005-06 Tribunal had restored said matter back for reconsideration, in view of said facts, this issue would also be restored to file of CIT(A) for fresh decision. (AY. 2016-17,2017-18)