Sec. 37(1) of the Income-tax Act, 1961—Business expenditure - Expenditure incurred towards fertility improvement programme was general in nature and aimed at improving the practices for better fertility amongst milk animals by addressing the issues which caused infertility, therefore, the expenditure was for the purpose of its business and would not be co-relatable to any tangible returns which can be expected out of such expenditure. Against the order of rejection of tax appeal, Revenue filed SLP. However, same also dismissed. - PR. CIT V/s GUJARAT CO-OP. MILK MARKETING FEDERATION LTD. - [2020] 269 TAXMAN 041 (SC)