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    <description>Expenditure paid to its retired employees - the payments effected in terms of the Retirement Regulations, 1979 have been strictly made to the retired employees&#039; account after deduction of TDS wherever applicable - the payment would fall within the general deductions u/s 37 and cannot be brought u/s 36(1)(iv) and (v) of the Act</description>
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      <description>Expenditure paid to its retired employees - the payments effected in terms of the Retirement Regulations, 1979 have been strictly made to the retired employees&#039; account after deduction of TDS wherever applicable - the payment would fall within the general deductions u/s 37 and cannot be brought u/s 36(1)(iv) and (v) of the Act</description>
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