https://www.taxtmi.com/caselaws?id=290118 An expenditure claim for service charges paid to employees was disallowed because the assessee failed to substantiate the payments with credible evidence. The employees examined denied receipt of the amounts, the claimed payments exceeded collections from customers, and no convincing material established the genuineness of the expenditure. Applying the burden of proof for facts within the assessee's special knowledge, and the presumptions reflected in sections 106 and 114 of the Evidence Act, the Tribunal held that adverse inference was justified. The disallowance was upheld and the appeals were dismissed, while the Revenue's appeals were allowed. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 09 Sep 2020 18:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290118 An expenditure claim for service charges paid to employees was disallowed because the assessee failed to substantiate the payments with credible evidence. The employees examined denied receipt of the amounts, the claimed payments exceeded collections from customers, and no convincing material established the genuineness of the expenditure. Applying the burden of proof for facts within the assessee's special knowledge, and the presumptions reflected in sections 106 and 114 of the Evidence Act, the Tribunal held that adverse inference was justified. The disallowance was upheld and the appeals were dismissed, while the Revenue's appeals were allowed. Case-Laws Income Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290118