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    <title>2018 (2) TMI 742 - ITAT KOLKATA</title>
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    <description>The Tribunal affirmed the disallowance of Rs. 35,00,000/- on account of supervision charges as the assessee failed to substantiate the claim with adequate evidence and documentation, including agreements or contracts with supervisors and proof of services rendered. The Tribunal upheld the disallowance, dismissing the assessee&#039;s appeal, based on inconsistencies in the statements provided and lack of complete payment details and TDS information.</description>
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      <description>The Tribunal affirmed the disallowance of Rs. 35,00,000/- on account of supervision charges as the assessee failed to substantiate the claim with adequate evidence and documentation, including agreements or contracts with supervisors and proof of services rendered. The Tribunal upheld the disallowance, dismissing the assessee&#039;s appeal, based on inconsistencies in the statements provided and lack of complete payment details and TDS information.</description>
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