https://www.taxtmi.com/caselaws?id=776114 Payments to aggregators for motor insurance-related support services are described as deductible under section 37(1) where they are genuine outsourcing expenses and no offence or legally established prohibition is shown. The note states that Explanation 1 to section 37(1) applies only when expenditure is incurred for an offence or for an act expressly prohibited by law, and that regulatory outsourcing guidelines may permit support functions connected with core insurance activity. It also explains that section 14A read with Rule 8D is generally not applied to insurance business because income is computed under the special insurance taxation framework. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776114 Payments to aggregators for motor insurance-related support services are described as deductible under section 37(1) where they are genuine outsourcing expenses and no offence or legally established prohibition is shown. The note states that Explanation 1 to section 37(1) applies only when expenditure is incurred for an offence or for an act expressly prohibited by law, and that regulatory outsourcing guidelines may permit support functions connected with core insurance activity. It also explains that section 14A read with Rule 8D is generally not applied to insurance business because income is computed under the special insurance taxation framework. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776114