https://www.taxtmi.com/caselaws?id=234672 A registered sale deed recital that the seller bore registration and stamp charges could not be displaced by an untested statement relied on behind the assessee's back; without cross-examination or conclusive contrary evidence, the addition for alleged undisclosed registry-charge payment was deleted. Disallowances of repair, maintenance and telephone expenses were sustained on a reasonable estimate of possible non-business use where business nexus was not fully established. Commission expenditure was also disallowed because the assessee failed to show the services rendered or any corresponding business necessity. en-us Wed, 29 May 2013 00:00:00 +0530 Tue, 11 Jun 2013 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234672 A registered sale deed recital that the seller bore registration and stamp charges could not be displaced by an untested statement relied on behind the assessee's back; without cross-examination or conclusive contrary evidence, the addition for alleged undisclosed registry-charge payment was deleted. Disallowances of repair, maintenance and telephone expenses were sustained on a reasonable estimate of possible non-business use where business nexus was not fully established. Commission expenditure was also disallowed because the assessee failed to show the services rendered or any corresponding business necessity. Case-Laws Income Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234672