https://www.taxtmi.com/caselaws?id=785651 Bad debts written off were treated as deductible where the amounts had earlier been taken into account and the statutory conditions were satisfied; the demand for debtor PAN details was held unnecessary once the write-off was properly recorded. Advances written off to a subsidiary were treated as allowable business loss because they were made for business purposes and the write-off reflected commercial expediency. Transponder charges paid to a non-resident were held not to be royalty, as the payer received only transmission capacity and did not use or control equipment; with no permanent establishment in India, no withholding obligation arose and disallowance under section 40(a)(i) did not survive. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 29 Jan 2026 09:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785651 Bad debts written off were treated as deductible where the amounts had earlier been taken into account and the statutory conditions were satisfied; the demand for debtor PAN details was held unnecessary once the write-off was properly recorded. Advances written off to a subsidiary were treated as allowable business loss because they were made for business purposes and the write-off reflected commercial expediency. Transponder charges paid to a non-resident were held not to be royalty, as the payer received only transmission capacity and did not use or control equipment; with no permanent establishment in India, no withholding obligation arose and disallowance under section 40(a)(i) did not survive. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785651