https://www.taxtmi.com/caselaws?id=220969 The High Court upheld the decision of the ITAT to delete the addition of Rs. 27,60,300 made by the A.O. for disallowance of expenditure incurred for performing the Akhand Path. The Court found no substantial question of law and emphasized the significance of consistent accounting methods and the burden of proof in establishing the purpose of expenditures. As a result, the Income Tax Appeals were dismissed under Section 260-A of the Income Tax Act, 1961. en-us Mon, 21 Jan 2013 00:00:00 +0530 Sat, 16 Feb 2013 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220969 The High Court upheld the decision of the ITAT to delete the addition of Rs. 27,60,300 made by the A.O. for disallowance of expenditure incurred for performing the Akhand Path. The Court found no substantial question of law and emphasized the significance of consistent accounting methods and the burden of proof in establishing the purpose of expenditures. As a result, the Income Tax Appeals were dismissed under Section 260-A of the Income Tax Act, 1961. Case-Laws Income Tax Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220969