https://www.taxtmi.com/caselaws?id=337799 The High Court quashed the ITAT's order disallowing a business expenditure claimed by the Assessee due to lack of proof of payment to loaders at the Port premises. The case was remanded to the Assessing Officer for the Assessee to present additional evidence supporting the expenditure claim within one year, emphasizing the importance of fairness and allowing the Assessee an opportunity to substantiate their position before a final determination is made. en-us Tue, 15 Nov 2016 00:00:00 +0530 Thu, 19 Jan 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337799 The High Court quashed the ITAT's order disallowing a business expenditure claimed by the Assessee due to lack of proof of payment to loaders at the Port premises. The case was remanded to the Assessing Officer for the Assessee to present additional evidence supporting the expenditure claim within one year, emphasizing the importance of fairness and allowing the Assessee an opportunity to substantiate their position before a final determination is made. Case-Laws Income Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337799