S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess is not allowable as deduction. [S. 37 (1)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Contractors/sub-contractors-Payments to Making charges-Manufacturing of gold and silver jewellery-Wastage left with goldsmiths-Not liable to deduct tax at source. [S. 194C]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent paid to various parties-Less than Rs. 1,20,000 to each party-Remanded to the Assessing Officer for verification. [S. 194I]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Legal services-Matter remanded-DTAA-India-UK. [S. 9(1)(i), 9(1)(vii), 195, Art. 7]

S. 37(1) : Business expenditure-Amount paid to Life Insurance Corporation of India by a company-Group gratuity scheme-Not approved by Commissioner-Allowable as deduction.

S. 37(1) : Business expenditure-Club expenses-Deduction could not be disallowed on mere disclosure of these expenditure in clause 21(a) of tax audit report-Matter remanded.

S. 37(1) : Business expenditure-Sales promotion expenses-Self made vouchers-Payments made to Tamil Nadu State Marketing Corporation (TASMAC) is not allowable since it was a public sector undertaking of State of Tamil Nadu-Not allowable as deduction. [S. 40A(3)]

S. 37(1) : Business expenditure-Setting up of business-Setting up studio on commercial property-Leave and License Agreement with Indiabulls Properties Pvt. Ltd. on 5-6-2009-Disallowance of expenditure is affirmed.

S. 37(1) : Business expenditure-Corporate social responsibility (CSR)-Set off against liability towards CSR of current year-Matter remanded to Assessing Officer for verification. [Companies Act, S. 135]

S. 37(1) : Business expenditure-Capital or revenue-Hotelier-Repairs-renovation and redecoration of rooms-Revenue expenditure.