https://www.taxtmi.com/caselaws?id=264278 The Tribunal allowed the appeal, overturning the disallowance under Section 40(a)(ia) of the Act. The appellant's acceptance of debit notes as reimbursable expenses or bad debts, coupled with compliance with accounting conditions, justified the deletion of the disallowed amount. The decision aligned with TRF Ltd. principles, emphasizing the appellant's forced expenditure acceptance. en-us Wed, 13 May 2015 00:00:00 +0530 Tue, 22 Sep 2015 06:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264278 The Tribunal allowed the appeal, overturning the disallowance under Section 40(a)(ia) of the Act. The appellant's acceptance of debit notes as reimbursable expenses or bad debts, coupled with compliance with accounting conditions, justified the deletion of the disallowed amount. The decision aligned with TRF Ltd. principles, emphasizing the appellant's forced expenditure acceptance. Case-Laws Income Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264278