https://www.taxtmi.com/caselaws?id=334722 An ad hoc disallowance under section 40(a)(ia) could not be sustained on transportation charges without specific proof that tax was deductible under section 194C; however, because the books and supporting records were not available, the factual position had to be verified afresh, and the matter was remanded for the assessee to substantiate that the TDS threshold was not crossed. Alleged bogus sales, purchases, and related commission income also required fresh factual examination, as the record did not clearly show whether the figures reflected actual fund movement or only book entries. The commission estimate was sustained to the extent accepted below, and commission expenditure linked to bogus expense entries was allowed. en-us Fri, 08 Jul 2016 00:00:00 +0530 Fri, 18 Nov 2016 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334722 An ad hoc disallowance under section 40(a)(ia) could not be sustained on transportation charges without specific proof that tax was deductible under section 194C; however, because the books and supporting records were not available, the factual position had to be verified afresh, and the matter was remanded for the assessee to substantiate that the TDS threshold was not crossed. Alleged bogus sales, purchases, and related commission income also required fresh factual examination, as the record did not clearly show whether the figures reflected actual fund movement or only book entries. The commission estimate was sustained to the extent accepted below, and commission expenditure linked to bogus expense entries was allowed. Case-Laws Income Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334722