Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 37(1)] [Section 37] [Entire Act] Union of India - Subsection Section 37(1)(i) in The Income Tax Act, 1961 (i)for any purpose which is an offence under, or which is prohibited by, any law for the time being in force, in India or outside India; or