https://www.taxtmi.com/caselaws?id=251136 Credit card expenses were disallowed where the assessee failed to produce bills, vouchers or other proof showing exclusive business use, and the claim was upheld as non-business expenditure. Section 40(a)(ia) relief was confined to payments where tax was deducted and deposited before the return-filing due date, while amounts with no deduction, including faculty and commission-like franchise incentive payments, remained disallowed subject to verification. Cash payments routed through an imprest account under section 40A(3) required factual verification and were remitted. Employees' provident fund contribution paid before the return deadline was held allowable, subject to date-wise verification. Unrecorded commission to doctors was accepted as expenditure under section 69C, but the addition was reduced. en-us Thu, 24 Jul 2014 00:00:00 +0530 Fri, 05 Sep 2014 08:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251136 Credit card expenses were disallowed where the assessee failed to produce bills, vouchers or other proof showing exclusive business use, and the claim was upheld as non-business expenditure. Section 40(a)(ia) relief was confined to payments where tax was deducted and deposited before the return-filing due date, while amounts with no deduction, including faculty and commission-like franchise incentive payments, remained disallowed subject to verification. Cash payments routed through an imprest account under section 40A(3) required factual verification and were remitted. Employees' provident fund contribution paid before the return deadline was held allowable, subject to date-wise verification. Unrecorded commission to doctors was accepted as expenditure under section 69C, but the addition was reduced. Case-Laws Income Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251136