Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.

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....A paper-form assessment order is treated as duly authenticated where it bears the authorised signatory's name, designation, signature, date and Document Identification Number; any procedural defect may also be protected by section 292B. Expenditure on replacement parts for existing plant and machinery is revenue expenditure where no new asset or enduring benefit is established, requiring deletion of the capital disallowance and withdrawal of related depreciation. Documented shop-floor consumables are deductible on consumption. Relief-fund contributions require proof that they were incurred wholly and exclusively for business purposes. Vendor advances for undelivered materials may be written off as business loss where their business nexus is undisputed.....