https://www.taxtmi.com/caselaws?id=797948 Ad hoc disallowances of labour and repair expenses cannot rest solely on year-on-year expenditure comparisons without verifying supporting records or identifying bogus or inflated claims. The labour-charge and repair-expense claims require examination of ledgers, invoices and other evidence. Bad-debt deductibility requires factual verification of the receivable's origin, outstanding balance, adjustments, debtor acknowledgments, liquidation status and actual write-off. Unrefunded business-related input tax credit is not automatically non-deductible merely because it was rejected or not refunded under GST; its real nature, irrecoverability and connection with the business must be examined. Ultimate allowability of all claims remains subject to evidence-based determination. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797948 Ad hoc disallowances of labour and repair expenses cannot rest solely on year-on-year expenditure comparisons without verifying supporting records or identifying bogus or inflated claims. The labour-charge and repair-expense claims require examination of ledgers, invoices and other evidence. Bad-debt deductibility requires factual verification of the receivable's origin, outstanding balance, adjustments, debtor acknowledgments, liquidation status and actual write-off. Unrefunded business-related input tax credit is not automatically non-deductible merely because it was rejected or not refunded under GST; its real nature, irrecoverability and connection with the business must be examined. Ultimate allowability of all claims remains subject to evidence-based determination. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797948