Expenses for Jhanki-Pradarshani, Devi Ahilya Utsav, and Malwa Utsav should be allowed u/s 37(1) of the Income Tax Act.

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....Disallowance of three expenses incurred towards Jhanki-Pradarshani & Seminar, Devi Ahilya Utsav & Malwa Utsav - Such expenses should be considered to have been incurred in the normal course of business allowable u/s 37(1).....