https://www.taxtmi.com/caselaws?id=386714 Land development expenditure supported by cheque payments and contractor examination was not accepted in full, because the record showed imperfections in the details and extent of the claim. The first appellate estimate was found unsupported, yet the entire disallowance was also considered excessive, so it was reduced on a broad estimate and relief was granted to that extent. Business promotion expenses were treated differently: no convincing basis was shown to disturb the existing disallowance, so that addition was sustained against the assessee. en-us Thu, 03 Oct 2019 00:00:00 +0530 Sun, 06 Oct 2019 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386714 Land development expenditure supported by cheque payments and contractor examination was not accepted in full, because the record showed imperfections in the details and extent of the claim. The first appellate estimate was found unsupported, yet the entire disallowance was also considered excessive, so it was reduced on a broad estimate and relief was granted to that extent. Business promotion expenses were treated differently: no convincing basis was shown to disturb the existing disallowance, so that addition was sustained against the assessee. Case-Laws Income Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386714