https://www.taxtmi.com/caselaws?id=347194 The tribunal allowed the appeal of the assessee, finding that the disallowances made by the Assessing Officer were not justified as they were based on surmises and conjectures without proper consideration of relevant evidence. The tribunal emphasized that the AO failed to prove the payments were excessive or unreasonable. The order was pronounced in the Open Court on 18th August 2017. en-us Fri, 18 Aug 2017 00:00:00 +0530 Wed, 30 Aug 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347194 The tribunal allowed the appeal of the assessee, finding that the disallowances made by the Assessing Officer were not justified as they were based on surmises and conjectures without proper consideration of relevant evidence. The tribunal emphasized that the AO failed to prove the payments were excessive or unreasonable. The order was pronounced in the Open Court on 18th August 2017. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347194