https://www.taxtmi.com/caselaws?id=16070 Unverified expenditure claims for workers' payments, miscellaneous expenses, legal charges and refreshments were disallowed because the assessee produced no vouchers, details or other supporting material, and the factual findings on lack of proof were not disturbed in revision. Interest deduction was also confined by the specific ceiling provision, and the claim could not be recharacterised under a general deduction provision to bypass that limit. Where a deduction falls within a special restricting clause, alternative labelling does not avoid the statutory ceiling. The revision therefore failed, with both the disallowance of unsupported expenses and the restriction on interest deduction sustained. en-us Thu, 28 Aug 1997 00:00:00 +0530 Mon, 31 Aug 2009 17:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16070 Unverified expenditure claims for workers' payments, miscellaneous expenses, legal charges and refreshments were disallowed because the assessee produced no vouchers, details or other supporting material, and the factual findings on lack of proof were not disturbed in revision. Interest deduction was also confined by the specific ceiling provision, and the claim could not be recharacterised under a general deduction provision to bypass that limit. Where a deduction falls within a special restricting clause, alternative labelling does not avoid the statutory ceiling. The revision therefore failed, with both the disallowance of unsupported expenses and the restriction on interest deduction sustained. Case-Laws Income Tax Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16070