https://www.taxtmi.com/caselaws?id=381534 The High Court of Calcutta addressed the allowability of expenses claimed based solely on ledger recordings without supporting documents. The tribunal overturned the initial decision to allow the expenses, emphasizing the necessity of supporting evidence. The Court granted the appellant an opportunity to prove the legitimacy of the expenses within six months, emphasizing the importance of presenting conclusive evidence efficiently. The judgment underscored the need for proper documentation to substantiate expense claims and outlined strict guidelines for evidence presentation in legal proceedings. en-us Tue, 09 Apr 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381534 The High Court of Calcutta addressed the allowability of expenses claimed based solely on ledger recordings without supporting documents. The tribunal overturned the initial decision to allow the expenses, emphasizing the necessity of supporting evidence. The Court granted the appellant an opportunity to prove the legitimacy of the expenses within six months, emphasizing the importance of presenting conclusive evidence efficiently. The judgment underscored the need for proper documentation to substantiate expense claims and outlined strict guidelines for evidence presentation in legal proceedings. Case-Laws Income Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381534