https://www.taxtmi.com/caselaws?id=776260 Allowability of legal and professional fees paid to a joint venture member, a special incentive paid to a board member, and tax paid on a project manager's salary could not be determined on the existing record because the nature of the services, the contractual basis, the relevant period, and the business nexus were not satisfactorily proved. The Tribunal therefore remitted all three disallowance issues to the Assessing Officer for fresh examination and did not record any final allowance or disallowance on merits at this stage. The governing principle applied was that unresolved factual questions and insufficient supporting evidence warrant remand rather than conclusive adjudication. en-us Mon, 04 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776260 Allowability of legal and professional fees paid to a joint venture member, a special incentive paid to a board member, and tax paid on a project manager's salary could not be determined on the existing record because the nature of the services, the contractual basis, the relevant period, and the business nexus were not satisfactorily proved. The Tribunal therefore remitted all three disallowance issues to the Assessing Officer for fresh examination and did not record any final allowance or disallowance on merits at this stage. The governing principle applied was that unresolved factual questions and insufficient supporting evidence warrant remand rather than conclusive adjudication. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776260