Section 37 of the Income Tax Act, 1961 — Business Expenditure — Where High Court upheld Tribunal's order holding that AO had made detailed enquiries while allowing assessee's claim for deduction of business Expenditure and thus, revisional order passed by Commissioner was not sustainable, SLP filed against High Court's order was to be dismissed — Principal Commissioner of income tax vs. Sumatichand Tolamal Gouti [2019] 267 Taxman 494 (SC)