https://www.taxtmi.com/caselaws?id=200715 The Tribunal upheld the Taxation Officer's decision to treat administrative service fees and royalty payments to the associated enterprise at Nil, as the assessee failed to prove the actual receipt and benefits of these services. Additionally, the Tribunal affirmed the disallowance of a written-off doubtful advance, as it did not meet the criteria for a bad debt or business loss. The appeals were dismissed on April 17, 2017. en-us Mon, 17 Apr 2017 00:00:00 +0530 Tue, 17 Apr 2018 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200715 The Tribunal upheld the Taxation Officer's decision to treat administrative service fees and royalty payments to the associated enterprise at Nil, as the assessee failed to prove the actual receipt and benefits of these services. Additionally, the Tribunal affirmed the disallowance of a written-off doubtful advance, as it did not meet the criteria for a bad debt or business loss. The appeals were dismissed on April 17, 2017. Case-Laws Income Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200715