https://www.taxtmi.com/caselaws?id=794146 Section 14A disallowance cannot exceed exempt dividend income, so the addition was restricted to that income and the balance deleted. Bad debt write-off was allowed under sections 36(1)(vii) and 36(2) because the debt was written off in the books and the related income had been offered earlier. Tea and coffee expenses were not liable for disallowance under section 40(a)(ia) because employee reimbursements, payments below the TDS threshold, and vendor payments without proof of a contract for work did not attract section 194C. Hotel accommodation and meal charges for employee training were also deleted, as the bookings were treated as rate-contract arrangements and section 194I was not applicable. en-us Mon, 18 May 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794146 Section 14A disallowance cannot exceed exempt dividend income, so the addition was restricted to that income and the balance deleted. Bad debt write-off was allowed under sections 36(1)(vii) and 36(2) because the debt was written off in the books and the related income had been offered earlier. Tea and coffee expenses were not liable for disallowance under section 40(a)(ia) because employee reimbursements, payments below the TDS threshold, and vendor payments without proof of a contract for work did not attract section 194C. Hotel accommodation and meal charges for employee training were also deleted, as the bookings were treated as rate-contract arrangements and section 194I was not applicable. Case-Laws Income Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794146