S. 37(1) : Business expenditure-Aimed at improving practices for better fertility amongst milk animal-Allowable as business expenditure.
PCIT v. Gujarat Co. Op. Milk Marketing Federation Ltd (2020) 113 taxmann.com 84 (Guj.)(HC) Editorial: SLP of revenue is dismissed, PCIT v. Gujarat Co. Op. Milk Marketing Federation Ltd. (2020) 269 Taxman 41 (SC)