https://www.taxtmi.com/highlights?id=40713 Disallowance of expenditure u/s. 37(1) - professional charges paid - quantum of allowance - There is no power to AO to reduce the claim, whereas he can examine whether the amount can be allowed or not in full. Since the restrictions u/s. 37(1) are not applicable, the whole of the amount claimed is to be allowed as the expenditure is not proved to be personal or capital in nature. en-us Tue, 07 Aug 2018 08:38:00 +0530 Tue, 07 Aug 2018 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40713 Disallowance of expenditure u/s. 37(1) - professional charges paid - quantum of allowance - There is no power to AO to reduce the claim, whereas he can examine whether the amount can be allowed or not in full. Since the restrictions u/s. 37(1) are not applicable, the whole of the amount claimed is to be allowed as the expenditure is not proved to be personal or capital in nature. Highlights Income Tax Tue, 07 Aug 2018 08:38:00 +0530 https://www.taxtmi.com/highlights?id=40713