https://www.scconline.com/blog/post/2022/05/16/the-reasonableness-of-the-expenditure-had-to-be-adjudged-from-the-point-of-view-of-the-businessman/
[S. 37 IT Act] Ori HC | The reasonableness of the expenditure had to be adjudged from the point of view of the businessman; Applied the test of commercial expediency