https://www.taxtmi.com/caselaws?id=242434 The Tribunal allowed the appellant's appeal, directing the deletion of the addition made on an ad hoc basis out of cash payments to truck/tempo operators. The Tribunal found that the disallowance lacked factual basis and concrete evidence of inflated expenses or personal use. Emphasizing the importance of substantiating allegations with material evidence, the Tribunal concluded that the Assessing Officer's addition was unsustainable. Therefore, the impugned addition was ordered to be deleted, and the appeal of the assessee was allowed. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 15 Jan 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242434 The Tribunal allowed the appellant's appeal, directing the deletion of the addition made on an ad hoc basis out of cash payments to truck/tempo operators. The Tribunal found that the disallowance lacked factual basis and concrete evidence of inflated expenses or personal use. Emphasizing the importance of substantiating allegations with material evidence, the Tribunal concluded that the Assessing Officer's addition was unsustainable. Therefore, the impugned addition was ordered to be deleted, and the appeal of the assessee was allowed. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242434