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Income Tax Act, 1961 - Section 36(1)(ii)--Business deduction under section 36(1)(ii)--Commission to MD & CEO--Whether dividend Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 392 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 14--Head of income--Business income or capital gains--Sale of investments, made in shares, units etc., out of surplus fund Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 390 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 2(22)(e)--Dividend--Deemed dividend under section 2(22)(e)--Amount collected by assessee on behalf of HFCL as a custodian--Applicability of section 2(22)(e) Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 385 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 40A(2)--Business disallowance under section 40A(2)(b)--Excessive or unreasonable payments--Purchases of components of two wheelers from single vendor--Parties were related as per AS-18 and that as under section 40A(2) Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 399 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 37(1)--Business expenditure--Prior period expenses--Crystallized during relevant year--Miscellaneous expenses Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 397 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 195--Tax deduction at source--Under section 195--Payment made on purchase of application software from non-resident VMWARE Software India (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 450 (Bag-Trib) : 2021 TaxPub(DT) 905 (Bang-Trib) Income Tax Act, 1961 - Section 194H--Tax deduction at source--Under section 194H--Payment of discount/ incentive to dealers--Both acted as Principal-to-Principal Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 427 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 194J--Tax deduction at source--Under section 194J--Reimbursement of travelling and other expenses to consultants Hero Moto Corp Ltd. v. Dy. CIT (2021) 180 TR (A) 429 (Del-Trib) : 2019 TaxPub(DT) 2710 (Del-Trib) Income Tax Act, 1961 - Section 40(a)(ia)--Business disallowance under section 40(a)(ia)--Payment on account of VSAT and lease line charges Dy. CIT v. Edelweiss Financial Advisors Ltd. (2021) 180 TR (A) 283 (Ahd-Trib) : 2020 TaxPub(DT) 5259 (Ahd-Trib) Income Tax Act, 1961 - Section 40(a)(ia)--Business disallowance under section 40(a)(ia)--Non-deduction of TDS under section 194J--Payment to stock exchange for obtaining membership card Dy. CIT v. Edelweiss Financial Advisors Ltd. (2021) 180 TR (A) 282 (Ahd-Trib) : 2020 TaxPub(DT) 5259 (Ahd-Trib)