Shanti Prime Publication Pvt. Ltd.
Section 36(1)(iv),(iva), (v) of the Income Tax Act, 1961 – Business Expenditure – Tribunal was justified in allowing deduction of expenditure incurred by the assessee towards contribution to the retired employees benefit scheme which was disallowed by the AO under section 40A(9) and that the instance of the assessee did not fall within clause (iv) or (iva) of (v) of section 36(1) – Principal Commissioner of Income Tax (2019) 420 ITR 376 (Bombay )