https://www.taxtmi.com/caselaws?id=797700 Additional evidence comprising party-wise commission details, identity particulars and tax-deduction information requires admission where it is relevant to a business-expenditure claim and was not examined earlier; the commission disallowance therefore requires fresh verification. Estimated interest on non-performing asset loans is revenue neutral where the corresponding interest income qualifies for deduction under Section 80P(2)(a)(i), so the addition is not sustainable. Uniform interest estimation across housing, mortgage, personal, deposit-backed and overdraft loans is also unsustainable because those facilities carry different rates and any enhanced eligible business income remains deductible. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797700 Additional evidence comprising party-wise commission details, identity particulars and tax-deduction information requires admission where it is relevant to a business-expenditure claim and was not examined earlier; the commission disallowance therefore requires fresh verification. Estimated interest on non-performing asset loans is revenue neutral where the corresponding interest income qualifies for deduction under Section 80P(2)(a)(i), so the addition is not sustainable. Uniform interest estimation across housing, mortgage, personal, deposit-backed and overdraft loans is also unsustainable because those facilities carry different rates and any enhanced eligible business income remains deductible. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797700