Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party allegations.

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....Business-expenditure and depreciation principles support deduction where expenditure serves ongoing operations without creating a capital asset or ownership right. Public-road contributions, compensatory afforestation, dry docking, mining-lease renewal stamp duty, dumping conversion charges, obsolete inventory write-offs and irrecoverable supplier advances are treated as revenue or business outgoings on the stated conditions. Depreciation is linked to use of any asset within a block and may extend to qualifying commercial vehicles, energy-saving generators and brought-forward goodwill. Interest disallowance is not justified where interest-free funds exceed investments or no borrowing-advance nexus exists. Withholding is not triggered for ex.........