https://www.taxtmi.com/caselaws?id=791339 Related-party consultancy charges were held deductible where the agreements defined the work, supporting invoices, tax deduction at source and service tax payments were on record, and the Revenue failed to show that the expenditure was excessive or not for business purposes; an ad hoc disallowance based only on missing individual service details was rejected. Interest on a vehicle loan was also allowed because the loan remained outstanding from earlier vehicle purchases, and the absence of fresh vehicle acquisition during the year was not a valid basis to deny the claim. The additions were deleted and the assessee obtained full relief. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791339 Related-party consultancy charges were held deductible where the agreements defined the work, supporting invoices, tax deduction at source and service tax payments were on record, and the Revenue failed to show that the expenditure was excessive or not for business purposes; an ad hoc disallowance based only on missing individual service details was rejected. Interest on a vehicle loan was also allowed because the loan remained outstanding from earlier vehicle purchases, and the absence of fresh vehicle acquisition during the year was not a valid basis to deny the claim. The additions were deleted and the assessee obtained full relief. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791339