Section 37 of the Income Tax Act, 1961 — Business Expenditure — Construction expenses were not allowable under section 37 as assessee was required to demonstrate that the expenditure had been incurred exclusively for the business of the assessee and no evidence in this regard was furnished by the assessee. Decision to construct community halls was taken in the earlier year and the work was executed in another year and the expenditure could be allowed in the year when it was actually incurred, thus, the issue was restored to the AO to verify whether any expenditure was incurred in the nature of revenue expenditure and decide accordingly — MP Police Housing Corporation Ltd. vs. Assistant Commissioner of Income tax [2018] 68 ITR trib 53 (Indore)