https://www.taxtmi.com/caselaws?id=182149 Overloading charges paid at RTO check posts in the ordinary course of a transport business were treated as business expenditure under section 37(1), because the payments were routine, no vehicle was seized, no separate offence was booked, and the outgoings were not shown to be bribes or personal illegal payments. The charges were therefore regarded as business-related and not penal in nature. However, the relief was not granted in full, as the assessment required verification and the disallowance was restricted to 5% of the claim. en-us Fri, 17 Sep 2010 00:00:00 +0530 Tue, 03 May 2016 18:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182149 Overloading charges paid at RTO check posts in the ordinary course of a transport business were treated as business expenditure under section 37(1), because the payments were routine, no vehicle was seized, no separate offence was booked, and the outgoings were not shown to be bribes or personal illegal payments. The charges were therefore regarded as business-related and not penal in nature. However, the relief was not granted in full, as the assessment required verification and the disallowance was restricted to 5% of the claim. Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182149