https://www.taxtmi.com/caselaws?id=796391 Delayed furnishing of Form 10DA does not by itself defeat a third-year employment-linked deduction where eligibility arose from employee costs accepted in earlier years and the report is later produced; the claim remains subject to factual verification of prescribed conditions. Notional interest on outstanding associated-enterprise receivables requires factual support for an arm's length financing charge, including evidence of financing cost, economic prejudice, or comparable independent-party practice. Where the taxpayer has sufficient own funds, no interest-bearing borrowings, and no such evidence, the adjustment is unsustainable. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796391 Delayed furnishing of Form 10DA does not by itself defeat a third-year employment-linked deduction where eligibility arose from employee costs accepted in earlier years and the report is later produced; the claim remains subject to factual verification of prescribed conditions. Notional interest on outstanding associated-enterprise receivables requires factual support for an arm's length financing charge, including evidence of financing cost, economic prejudice, or comparable independent-party practice. Where the taxpayer has sufficient own funds, no interest-bearing borrowings, and no such evidence, the adjustment is unsustainable. Case-Laws Income Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796391