Expense allocation

please  refer  section 30 to 43D  of the income tax act 1961  . 

Also  any expense  only   and only  for business  purpose  is allowed  as an expenditure  by the Income tax act   (    capital  expenditure  & personal  expenditure are not allowed ) .

Any such expenditure incurred for  the purpose which is an offence or which is prohibited by law , shall not be incurred for the purpose of Business or profession shall  not allowed .