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Sec. 37 of Income Tax Act, 1961—Business Expenditure— Expenses incurred by the assessee for puja is for the smooth functioning of the business of transport and cannot be disallowed since it has been found that the expenses incurred are for the smooth functioning of the business of plying trucks, the expenses need to be allowed, however, taking into consideration, 10% of the expenses may be disallowed for plugging the revenue loss if any and the balance amount is directed to be deleted. - CAPITAL TOURS (INDIA) P. LTD. V/s ITO -  82 ITR (TRIB) 229 (ITAT-KOLKATA)