https://www.taxtmi.com/caselaws?id=796005 A paper-form assessment order issued after electronic proceedings remained valid because section 282A permits paper orders to be signed, and any non-substantive procedural defect is protected by section 292B. Repair items for existing plant and machinery were revenue expenditure absent evidence of a new asset or enduring capital benefit, so the disallowance was deleted. Shop-floor consumables were allowable where purchase, issue and consumption records supported the accounting entries. Vendor advances written off for undelivered materials were allowable as business loss due to their business nexus. Relief-fund contributions were not deductible without proof that they were incurred wholly and exclusively for business purposes. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796005 A paper-form assessment order issued after electronic proceedings remained valid because section 282A permits paper orders to be signed, and any non-substantive procedural defect is protected by section 292B. Repair items for existing plant and machinery were revenue expenditure absent evidence of a new asset or enduring capital benefit, so the disallowance was deleted. Shop-floor consumables were allowable where purchase, issue and consumption records supported the accounting entries. Vendor advances written off for undelivered materials were allowable as business loss due to their business nexus. Relief-fund contributions were not deductible without proof that they were incurred wholly and exclusively for business purposes. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796005