https://www.taxtmi.com/caselaws?id=11337 Deduction claims for travelling expenses and kuri canvassing commission require credible supporting evidence. Travelling expenditure was only partly accepted because valid documents did not substantiate the full claim. Commission paid to a director's son was disallowed where he could not identify subscribers allegedly canvassed, leaving the claim unproved. Inadequate substantiation and adverse factual findings supported the disallowances, with no basis for interference in appeal. en-us Wed, 27 Nov 2002 00:00:00 +0530 Thu, 06 Aug 2009 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11337 Deduction claims for travelling expenses and kuri canvassing commission require credible supporting evidence. Travelling expenditure was only partly accepted because valid documents did not substantiate the full claim. Commission paid to a director's son was disallowed where he could not identify subscribers allegedly canvassed, leaving the claim unproved. Inadequate substantiation and adverse factual findings supported the disallowances, with no basis for interference in appeal. Case-Laws Income Tax Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11337