https://www.taxtmi.com/caselaws?id=468738 Corporate guarantee fee adjustment and interest disallowance under section 36(1)(iii) were deleted where earlier coordinate-bench rulings covered identical facts and the advances were treated as business-linked. Weighted deduction claims for R&D expenditure, product registration expenses and additional section 35(2AB) deduction on gross R&D spend were allowed, while delayed ESIC employees' contribution was disallowed under the statutory due-date rule. Section 14A disallowance was restricted, foreign currency loss was treated as business loss, cash salary disallowance was deleted, and bad debts, gratuity under section 43B, depreciation verification and the section 115JB adjustment were decided substantially in the assessee's favour. Freebies to doctors were disallowed and the section 80IB allocation was rejected. en-us Tue, 12 Nov 2024 00:00:00 +0530 Tue, 19 May 2026 14:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468738 Corporate guarantee fee adjustment and interest disallowance under section 36(1)(iii) were deleted where earlier coordinate-bench rulings covered identical facts and the advances were treated as business-linked. Weighted deduction claims for R&D expenditure, product registration expenses and additional section 35(2AB) deduction on gross R&D spend were allowed, while delayed ESIC employees' contribution was disallowed under the statutory due-date rule. Section 14A disallowance was restricted, foreign currency loss was treated as business loss, cash salary disallowance was deleted, and bad debts, gratuity under section 43B, depreciation verification and the section 115JB adjustment were decided substantially in the assessee's favour. Freebies to doctors were disallowed and the section 80IB allocation was rejected. Case-Laws Income Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468738