Section 37 of the Income Tax Act, 1961 — Business Expenditure — Expenditure incurred by assessee on account of sales incentive paid to several dealers for meeting sales target in period of 15 months i.e. from 1-4-2003 to 30-6-2004 could not be disallowed on ground that expenditure was related to earlier assessment year 2004-05 — Principal Commissioner of Income tax vs. Escorts Ltd [2018] 258 Taxman 402 (Delhi)