Section 37(1) of IT Act, 1961—Business expenditure—Assessee knows better what kind of expenditure he should incur for furtherance of his business. To judge allowability of an expenditure, the AO should put himself into the shoes of the assessee and then decide that whether the expenditure incurred by the assessee is necessary or not for the business of the assessee. Thus, allowability of expenditure should always be judged from the mindset of the assessee. The AO cannot put his thinking to say that the expenditure incurred by the assessee is not wholly and exclusively incurred for his profession, unless he brings his level of thinking to the level of the professional, like assessee. Harish Narinder Salve Vs. Asstt. CIT (2019) 201 TTJ 121 (Delhi-Trib)