https://www.taxtmi.com/caselaws?id=372569 The Tribunal dismissed all appeals, upholding that the expenses, including deputation and other costs, hotel management fees, and depreciation on intangible assets, were essential for the business purpose. Additionally, the Tribunal ruled that the royalty amount was not accrued during the relevant year, leading to the deletion of the addition as income. The decisions were based on findings that supported the necessity and non-accrual of the expenses and income, respectively. en-us Mon, 17 Dec 2018 00:00:00 +0530 Tue, 12 Mar 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372569 The Tribunal dismissed all appeals, upholding that the expenses, including deputation and other costs, hotel management fees, and depreciation on intangible assets, were essential for the business purpose. Additionally, the Tribunal ruled that the royalty amount was not accrued during the relevant year, leading to the deletion of the addition as income. The decisions were based on findings that supported the necessity and non-accrual of the expenses and income, respectively. Case-Laws Income Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372569