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    <title>Court Confirms Disallowance of Web Ad Expenses and Software Depreciation Due to Lack of Proof and Bogus Purchases.</title>
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    <description>Bogus purchases - AO disallowed the web advertisement expenses and the depreciation claimed by the respondent assessee in respect of software purchase - proof of actual use of software - reliance on the statement of accommodation entry provider - Assessee not able to prove its case - Additions confirmed.</description>
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      <description>Bogus purchases - AO disallowed the web advertisement expenses and the depreciation claimed by the respondent assessee in respect of software purchase - proof of actual use of software - reliance on the statement of accommodation entry provider - Assessee not able to prove its case - Additions confirmed.</description>
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