https://www.taxtmi.com/caselaws?id=468290 Actual expenditure incurred in the relevant year remains deductible even if the accounts amortise it over the contract period, so Direct Marketing Agent commission was allowed on a current-year basis. An appellate authority may admit an additional ground and supporting material where the relevant facts are already on record and no fresh factual inquiry is needed; the computational correction concerning delinquency support and bad debts was therefore upheld. No deduction can be claimed in the year under appeal for delinquency support income allegedly taxed in earlier years without a statutory basis for shifting that relief to the current year. en-us Wed, 13 Apr 2022 00:00:00 +0530 Mon, 27 Apr 2026 11:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468290 Actual expenditure incurred in the relevant year remains deductible even if the accounts amortise it over the contract period, so Direct Marketing Agent commission was allowed on a current-year basis. An appellate authority may admit an additional ground and supporting material where the relevant facts are already on record and no fresh factual inquiry is needed; the computational correction concerning delinquency support and bad debts was therefore upheld. No deduction can be claimed in the year under appeal for delinquency support income allegedly taxed in earlier years without a statutory basis for shifting that relief to the current year. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468290