B) State with reasons, how the following will be deal with by you in your company’s tax returns while computing the income under the head profits and gains of business:
a. Write off advances paid to sugar cane growers who used to sell sugar cane crop exclusively to the company.
b) Expenditure on replacement of old roofs of the employees’ quarters owned by the company by using new tiles.
c) Cost of shifting a part of factory to another site.
d) Contribution made towards construction of government-owned roads which would facilitate supply of sugarcane to factories.
e) Interest paid on outstanding amount of cess, imposed under the State Sugarcane Cess Act
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