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Allowable expenses

This query is : Resolved 
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(Querist)
19 February 2013 Cigratee expenses is allowable in Income TaX And Books of Accounts or not??
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CA Suraj Lakhotia

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CA Suraj Lakhotia (Expert)
19 February 2013 As per section 37 -

Any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure.

In this case same should be allowed.
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Anuj modi

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Anuj modi (Querist)
06 September 2013 It Means that Cigaratee Expenses would be allowed
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