Section 37(1) read with section 10(2A) and 28(v) of the Income Tax Act, 1961 — Business Expenditure — In case expenses are incurred by a partner in connection with business of partnership firm, then said partner can claim reimbursement from partnership firm and, in turn, firm is entitled for deduction of such expenses allowable under the Act — Chandra N Jethwani vs. Income Tax Officer [2019] 179 ITD 663 (Ahemdabad-trib)