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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.

        The ITAT Indore addressed various issues in the case. Firstly, it ruled that interest on outstanding GST is allowable as a business expenditure, not a penalty, and cannot be disallowed u/s 37(1). Secondly, interest on belated TDS deposit is not an allowable business deduction, akin to income tax liabilities, and was rightly disallowed. Thirdly, adhoc disallowance of traveling expenses by AO was unfounded as no personal element was proven, leading to deletion of the disallowance by CIT(A). The appeal was partly allowed in favor of the assessee.

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