https://www.taxtmi.com/caselaws?id=792431 Obsolete software licences were treated as allowable revenue write-off where they had lost utility in the business, and the disallowance was deleted. Section 80G deduction could not be refused merely for technical defects in donation receipts when payments were made by cheque or RTGS and the donations were otherwise genuine. Ad hoc disallowance of trade payables was impermissible without specific adverse material. Guarantee charges and royalty or technical service fees were held allowable, with the latter requiring transfer pricing examination rather than unilateral disallowance. A scientifically estimated warranty provision was allowed, while the bad debt claim was remitted for verification of statutory conditions. en-us Fri, 22 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792431 Obsolete software licences were treated as allowable revenue write-off where they had lost utility in the business, and the disallowance was deleted. Section 80G deduction could not be refused merely for technical defects in donation receipts when payments were made by cheque or RTGS and the donations were otherwise genuine. Ad hoc disallowance of trade payables was impermissible without specific adverse material. Guarantee charges and royalty or technical service fees were held allowable, with the latter requiring transfer pricing examination rather than unilateral disallowance. A scientifically estimated warranty provision was allowed, while the bad debt claim was remitted for verification of statutory conditions. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792431