https://www.taxtmi.com/caselaws?id=248276 The Appellate Tribunal, ITAT Hyderabad, upheld the CIT(A)'s decision to restrict the disallowance of expenditure to Rs. 75,000, emphasizing the importance of providing cogent reasons and evidence to support such disallowances. The Tribunal noted the lack of material from the Revenue to challenge the lower authority's decision, highlighting the necessity of proper documentation to substantiate expenses and the burden on the Revenue to provide substantial evidence in tax matters. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 07 Jun 2014 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248276 The Appellate Tribunal, ITAT Hyderabad, upheld the CIT(A)'s decision to restrict the disallowance of expenditure to Rs. 75,000, emphasizing the importance of providing cogent reasons and evidence to support such disallowances. The Tribunal noted the lack of material from the Revenue to challenge the lower authority's decision, highlighting the necessity of proper documentation to substantiate expenses and the burden on the Revenue to provide substantial evidence in tax matters. Case-Laws Income Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248276