https://www.taxtmi.com/caselaws?id=12566 Deduction claims for management and technical services and for building repairs were disallowed because the assessee failed to produce credible contemporaneous evidence of actual services rendered or expenditure incurred. The alleged payment for management and technical services was unsupported by any agreement, reliable document, or proof of performance, and the purported letter was treated as a unilateral communication. The enhanced repair claim was also rejected because monthly returns reflected only a much lower amount, and the higher figure in the final return was unexplained. On these facts, both expenditure claims were rejected. en-us Tue, 04 Jun 2002 00:00:00 +0530 Wed, 20 May 2009 12:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12566 Deduction claims for management and technical services and for building repairs were disallowed because the assessee failed to produce credible contemporaneous evidence of actual services rendered or expenditure incurred. The alleged payment for management and technical services was unsupported by any agreement, reliable document, or proof of performance, and the purported letter was treated as a unilateral communication. The enhanced repair claim was also rejected because monthly returns reflected only a much lower amount, and the higher figure in the final return was unexplained. On these facts, both expenditure claims were rejected. Case-Laws Income Tax Tue, 04 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12566