https://www.taxtmi.com/caselaws?id=185457 The Tribunal upheld the Commissioner's decision to disallow 5% of expenditure on an estimate basis due to lack of vouchers and bills, deeming it fair for the nature of the business. Additionally, the Tribunal upheld the addition of Rs. 1,24,095 credited in Welcare Hospital's account for the assessment year 2009-10, as the taxpayer failed to provide confirmation or documentation for cash receipts, resulting in dismissal of the appeals and confirmation of the lower authority's order. en-us Fri, 11 Jan 2013 00:00:00 +0530 Sat, 13 Aug 2016 10:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185457 The Tribunal upheld the Commissioner's decision to disallow 5% of expenditure on an estimate basis due to lack of vouchers and bills, deeming it fair for the nature of the business. Additionally, the Tribunal upheld the addition of Rs. 1,24,095 credited in Welcare Hospital's account for the assessment year 2009-10, as the taxpayer failed to provide confirmation or documentation for cash receipts, resulting in dismissal of the appeals and confirmation of the lower authority's order. Case-Laws Income Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185457