https://www.taxtmi.com/caselaws?id=220997 The ITAT upheld the assessing authority's addition due to lack of corroborative evidence for claimed expenses in settling a property dispute. The appellant's deduction claim of Rs. 3,50,000 was disallowed as they failed to prove the nature and source of the amount. Despite challenges, the Tribunal found no errors and dismissed the appeal, emphasizing the appellant's failure to meet the burden of proof required to substantiate the expenses, resulting in no question of law arising in the case. en-us Mon, 23 Jul 2012 00:00:00 +0530 Mon, 18 Feb 2013 06:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220997 The ITAT upheld the assessing authority's addition due to lack of corroborative evidence for claimed expenses in settling a property dispute. The appellant's deduction claim of Rs. 3,50,000 was disallowed as they failed to prove the nature and source of the amount. Despite challenges, the Tribunal found no errors and dismissed the appeal, emphasizing the appellant's failure to meet the burden of proof required to substantiate the expenses, resulting in no question of law arising in the case. Case-Laws Income Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220997