Discuss, with reasons in brief, the admissibility or otherwise of the following items while computing income of a business : (i) Fine paid under the Customs Act, 1962 for importing prohibited goods while the business ear

Discuss, with reasons in brief, the admissibility or otherwise of the following items while computing income of a business : (i) Fine paid under the Customs Act, 1962 for importing prohibited goods while the business earned a huge amount of profit. (ii) Capital expenditure on in-house scientific research related to business of the assessee. (iii) Donations to a registered political party. (iv) Contribution to the approved gratuity fund. (v) Salary paid to the proprietor's son who is working as a manager of the business. The salary is reasonable.