https://www.taxtmi.com/caselaws?id=166012 Revisional interference under section 22A(1) of the Karnataka Sales Tax Act was held proper where the appellate authority accepted an expenditure claim without adequate verification and in a manner prejudicial to the Revenue. The revisional authority could validly step in because the appellate order was contrary to the record. On the deduction issue, where the assessee's books were not fully supported by vouchers and receipts, restriction of the claim to 30 per cent of the expenditure was upheld as justified on the material before the authority. The revision order was sustained and no interference was warranted with the allowance made. en-us Fri, 11 Feb 2011 00:00:00 +0530 Fri, 22 Aug 2014 17:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166012 Revisional interference under section 22A(1) of the Karnataka Sales Tax Act was held proper where the appellate authority accepted an expenditure claim without adequate verification and in a manner prejudicial to the Revenue. The revisional authority could validly step in because the appellate order was contrary to the record. On the deduction issue, where the assessee's books were not fully supported by vouchers and receipts, restriction of the claim to 30 per cent of the expenditure was upheld as justified on the material before the authority. The revision order was sustained and no interference was warranted with the allowance made. Case-Laws VAT and Sales Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166012