https://www.taxtmi.com/caselaws?id=211502 The case involved disputes over disallowances and deductions claimed by the assessee, focusing on the substantiation of expenses. The court upheld disallowances for payments lacking evidence of services rendered and training expenses without proof of expertise. The decision highlighted the need for genuine transactions and business justifications for claimed expenses to qualify for deductions under the Income Tax Act. Some issues were dismissed due to insufficient proof, while others were left open for further consideration. en-us Wed, 28 Dec 2011 00:00:00 +0530 Mon, 19 Mar 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211502 The case involved disputes over disallowances and deductions claimed by the assessee, focusing on the substantiation of expenses. The court upheld disallowances for payments lacking evidence of services rendered and training expenses without proof of expertise. The decision highlighted the need for genuine transactions and business justifications for claimed expenses to qualify for deductions under the Income Tax Act. Some issues were dismissed due to insufficient proof, while others were left open for further consideration. Case-Laws Income Tax Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211502