https://www.taxtmi.com/caselaws?id=470732 Verified printing-voter-list expenditure is treated as genuine where supplier and purchaser confirmations support the transaction, and lack of transport evidence or publication-related objections do not establish bogus purchases. Where no material is supplied for printing, the stated exclusion from tax deduction at source applies, preventing disallowance for non-deduction. Data-processing receipts arising from work assigned within a holding-company and subsidiary arrangement are characterised as business income, with necessary and documented related expenditure allowable. Software previously put to business use remains eligible for depreciation when kept available for use, notwithstanding temporary non-generation of revenue caused by business uncertainty. en-us Wed, 28 Dec 2022 00:00:00 +0530 Thu, 06 Aug 2026 12:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470732 Verified printing-voter-list expenditure is treated as genuine where supplier and purchaser confirmations support the transaction, and lack of transport evidence or publication-related objections do not establish bogus purchases. Where no material is supplied for printing, the stated exclusion from tax deduction at source applies, preventing disallowance for non-deduction. Data-processing receipts arising from work assigned within a holding-company and subsidiary arrangement are characterised as business income, with necessary and documented related expenditure allowable. Software previously put to business use remains eligible for depreciation when kept available for use, notwithstanding temporary non-generation of revenue caused by business uncertainty. Case-Laws Income Tax Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470732