https://www.taxtmi.com/caselaws?id=780144 ITAT (Delhi - AT) allowed the appeal, holding that marketing support payments to an AE (US-based) totalling Rs. 4,38,72,325 were business-expedient and deductible under s.37 because product approval and commercial production are time-consuming and the support led to subsequent sales. Directors' remuneration could not be disallowed as unreasonable solely due to turnover decline, given consistent treatment in other years. R&D expenditure was held allowable under s.35(2AB) only for the period after the certificate issued w.e.f. 29/06/2015. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 17 Oct 2025 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780144 ITAT (Delhi - AT) allowed the appeal, holding that marketing support payments to an AE (US-based) totalling Rs. 4,38,72,325 were business-expedient and deductible under s.37 because product approval and commercial production are time-consuming and the support led to subsequent sales. Directors' remuneration could not be disallowed as unreasonable solely due to turnover decline, given consistent treatment in other years. R&D expenditure was held allowable under s.35(2AB) only for the period after the certificate issued w.e.f. 29/06/2015. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780144