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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>Business deduction scope: only expenses wholly and exclusively for business allowed; illegal, personal, capital and notified settlement costs disallowed.</h1> Section 37(1) allows deductions for non-capital, non-personal expenses laid out wholly and exclusively for business and incurred in the previous year, but excludes illegal payments and CSR expenditures; exclusions extend to expenditures for offences inside or outside India, benefits/perquisites accepted in violation of rules, compounding of offences, and settlement of proceedings notified by the Central Government.

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