https://www.taxtmi.com/caselaws?id=790116 Deletion of additions for customer advances, consultancy charges, section 14A, prior period expenses, missing or mismatched bills, TDS-related items and long-outstanding imprest was upheld because the appellate record showed supporting invoices, agreements, ledger entries and, for section 14A, no exempt income in the year. The revised claim for withdrawal of amortisation of foreign currency translation difference was remanded for fresh examination of the accounting and tax treatment. Disallowance of advertisement, sales promotion and business promotion expenses, and consultancy charges, was sent back for factual verification. Commission and brokerage for employee accommodation, and write-off of advances as business loss, were allowed as business-related. Birthday greeting expenses were disallowed for lack of business nexus. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790116 Deletion of additions for customer advances, consultancy charges, section 14A, prior period expenses, missing or mismatched bills, TDS-related items and long-outstanding imprest was upheld because the appellate record showed supporting invoices, agreements, ledger entries and, for section 14A, no exempt income in the year. The revised claim for withdrawal of amortisation of foreign currency translation difference was remanded for fresh examination of the accounting and tax treatment. Disallowance of advertisement, sales promotion and business promotion expenses, and consultancy charges, was sent back for factual verification. Commission and brokerage for employee accommodation, and write-off of advances as business loss, were allowed as business-related. Birthday greeting expenses were disallowed for lack of business nexus. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790116