https://www.taxtmi.com/caselaws?id=778075 ITAT, Mumbai remanded the issue to the file of the AO, holding that the write-off provision for doubtful debts arose from non-refundable advances for ticket bookings and bore a clear nexus to the assessee's business. The Tribunal noted the deduction was claimed under an incorrect head in the ROI and was not accepted by the AO, but directed that the assessee be given another opportunity to substantiate the expenses with relevant evidence and supporting documentation. en-us Wed, 15 Jan 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778075 ITAT, Mumbai remanded the issue to the file of the AO, holding that the write-off provision for doubtful debts arose from non-refundable advances for ticket bookings and bore a clear nexus to the assessee's business. The Tribunal noted the deduction was claimed under an incorrect head in the ROI and was not accepted by the AO, but directed that the assessee be given another opportunity to substantiate the expenses with relevant evidence and supporting documentation. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778075