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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Allowable business deductions limited by exclusions for illegal expenditures, corporate social responsibility and political-advertising costs.</h1> Expenditure laid out or expended wholly and exclusively for the purposes of business or profession is allowable, subject to exclusions for capital and personal expenses and specified disallowances: payments for purposes that are offences or prohibited by law; corporate social responsibility expenditures; and advertisements in political party publications. Illegal expenditure includes payments for acts constituting offences, benefits whose acceptance would violate conduct rules governing recipients, compounding offences, and settling proceedings for contraventions under laws notified by the Central Government.

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