https://www.taxtmi.com/caselaws?id=788588 ITAT Delhi held that disallowance under section 40A(2)(a) for payment to a sister concern towards email marketing was unsustainable because the comparison was not made with a materially similar service; the addition was deleted. It further held that depreciation and car loan interest could not be denied merely for non-use of vehicles during the year, since an asset kept ready for use remains eligible and the vehicles had business connection; those disallowances were deleted. However, disallowance of HR recruitment and placement expenditure and staff welfare expenses was sustained because the assessee had accepted the disallowance during assessment and the claim was not allowable on the admitted facts. en-us Fri, 20 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788588 ITAT Delhi held that disallowance under section 40A(2)(a) for payment to a sister concern towards email marketing was unsustainable because the comparison was not made with a materially similar service; the addition was deleted. It further held that depreciation and car loan interest could not be denied merely for non-use of vehicles during the year, since an asset kept ready for use remains eligible and the vehicles had business connection; those disallowances were deleted. However, disallowance of HR recruitment and placement expenditure and staff welfare expenses was sustained because the assessee had accepted the disallowance during assessment and the claim was not allowable on the admitted facts. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788588