https://www.taxtmi.com/caselaws?id=15726 Authorities may scrutinise and disallow portions of claimed expenditure when amounts appear prima facie excessive, but audited accounts are not to be accepted blindly; where the assessee produces vouchers and supporting documents the tax authority must examine those records and identify specific items or payments regarded as not genuine or not wholly and exclusively for the purpose claimed, and may apply a percentage disallowance only if material supports doubt as to extent. The matter is remitted to the Agricultural Income-tax Officer for re-examination of deductions after due notice and inspection of produced vouchers; documents not earlier produced are not permitted now. en-us Thu, 14 Aug 1997 00:00:00 +0530 Thu, 27 Aug 2009 13:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15726 Authorities may scrutinise and disallow portions of claimed expenditure when amounts appear prima facie excessive, but audited accounts are not to be accepted blindly; where the assessee produces vouchers and supporting documents the tax authority must examine those records and identify specific items or payments regarded as not genuine or not wholly and exclusively for the purpose claimed, and may apply a percentage disallowance only if material supports doubt as to extent. The matter is remitted to the Agricultural Income-tax Officer for re-examination of deductions after due notice and inspection of produced vouchers; documents not earlier produced are not permitted now. Case-Laws Income Tax Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15726