Yes, you can learn a great deal of new English words and expressions thanks to visual associations created when you see a comedy scene on the screen and hear a certain phrase or expression. Also, it’s much easier to understand meanings of new English words if you see all the funny situations before your eyes. BUT it will require a lot of effort because by listening alone you’ll mostly develop your passive vocabulary. Your active vocabulary – the one you use when speaking – is developed ONLY if you USE those new English phrases and expressions in your own conversations. However, you can do the following: 1.Shadow the characters with the subtitles turned on; 2. Take notes of new English phrases and slang expressions; 3. Use all those new expressions in your English conversations and also when practicing spoken English with yourself. BUT>>>>> TV comedies rely on the viewers understanding certain slang terms and the ability to understand certain gestures and nuances in tones of speech. Often the slang is from certain parts of America/Britain/Australia and doesn't make any sense.Often there is a play on words that sound the same.

You wrote, "I want concluding sentences and supporting details". Are you writing a response to the question, "Watching television situation comedy is a good way to learn English conversation?"

No. The laugh track is horrible and so is the language. The plots are terrible and encourage bad behavior. YouTube videos are more representative of real spoken language than situation comedies. I recommend watching Mental Floss or similar clips.

maybe friends or the big bang theory, but if you want more like a formal english, you can see law and order :)