https://www.taxtmi.com/caselaws?id=799839 Related-party advertising expenditure under section 40A(2)(b) requires objective evidence that payment exceeds fair market value; reliable comparable rates shift the evidentiary burden to the Revenue, and the advertising disallowance cannot be sustained without contrary material. Programme production for broadcasting or telecasting falls within contractual work under section 194C rather than professional or technical services under section 194J where the underlying transactions are substantiated. Advertising revenue accrues when an enforceable right to receive arises, not merely on invoice issuance, requiring verification where services span later periods and preventing double taxation. Commission provisions require proof of accrued liability and services rendered, without duplicate disallowance of sums already disallowed for tax-deduction default. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799839 Related-party advertising expenditure under section 40A(2)(b) requires objective evidence that payment exceeds fair market value; reliable comparable rates shift the evidentiary burden to the Revenue, and the advertising disallowance cannot be sustained without contrary material. Programme production for broadcasting or telecasting falls within contractual work under section 194C rather than professional or technical services under section 194J where the underlying transactions are substantiated. Advertising revenue accrues when an enforceable right to receive arises, not merely on invoice issuance, requiring verification where services span later periods and preventing double taxation. Commission provisions require proof of accrued liability and services rendered, without duplicate disallowance of sums already disallowed for tax-deduction default. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799839