Deductions allowed u/s 30-36 and expenditure u/s 37.

It is the same ... both allows deduction of expenditure incurred w.r.t. business.  Sec 37 starts wid a non-obstante clause that deductions allowed in Sec 30-36 will not be covered here. It is a general section and gives conditions for allowability of expenditure in computation of PGBP. However sec 30-36 covers certain specific expenditure.

HELLO,

SEC. 37 HAS A GENERAL IMPLICATION ON EXPENSES,

WHEREAS

SEC 30-36 HAVE A SPECIFIC COVERAGE OF EXPENSES.