https://www.taxtmi.com/caselaws?id=11337 Deductibility of travelling allowance and kuri canvassing commission depended on adequate substantiation. The assessee failed to produce valid supporting documents for the full travelling allowance claim, so only part of the expenditure was accepted and the balance disallowed. For the canvassing commission, the Tribunal found the claim unproven because the recipient could not identify any subscriber allegedly canvassed, leaving the payment inadequately established. The article states that a deduction claim must be supported by credible evidence, and a disallowance based on insufficient proof and adverse factual findings will not be disturbed 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 Deductibility of travelling allowance and kuri canvassing commission depended on adequate substantiation. The assessee failed to produce valid supporting documents for the full travelling allowance claim, so only part of the expenditure was accepted and the balance disallowed. For the canvassing commission, the Tribunal found the claim unproven because the recipient could not identify any subscriber allegedly canvassed, leaving the payment inadequately established. The article states that a deduction claim must be supported by credible evidence, and a disallowance based on insufficient proof and adverse factual findings will not be disturbed in appeal. Case-Laws Income Tax Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11337