https://www.taxtmi.com/caselaws?id=260165 Additions based on 26AS/AIR mismatch were unsustainable where the assessee produced confirmations, reconciled figures and TDS evidence showing the commission actually received, so the first appellate relief was upheld. Estimated disallowances of business promotion and other business expenses also did not warrant interference because the assessee had furnished supporting details, the expenditures were explained as business-related, and the appellate findings were not shown to be perverse or unsupported by record. Third-party reporting data and rough estimates could not override corroborative evidence when the record supported the assessee's explanation, and the disallowance relief granted below was maintained. en-us Wed, 25 Mar 2015 00:00:00 +0530 Thu, 04 Jun 2015 08:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260165 Additions based on 26AS/AIR mismatch were unsustainable where the assessee produced confirmations, reconciled figures and TDS evidence showing the commission actually received, so the first appellate relief was upheld. Estimated disallowances of business promotion and other business expenses also did not warrant interference because the assessee had furnished supporting details, the expenditures were explained as business-related, and the appellate findings were not shown to be perverse or unsupported by record. Third-party reporting data and rough estimates could not override corroborative evidence when the record supported the assessee's explanation, and the disallowance relief granted below was maintained. Case-Laws Income Tax Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260165