https://www.taxtmi.com/highlights?id=58223 Deduction u/s 36(1)(xii) - It is for the assessee to substantiate, whether particular expenditure has been incurred for the objects and purpose of the Central Warehousing Act, 1962. In absence of any such detail of the claim of deduction under section 36(1)(xii) of the Act, no useful purpose will be served in restoring the matter back to the file of the AO - AT en-us Wed, 02 Jun 2021 17:28:53 +0530 Wed, 02 Jun 2021 17:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58223 Deduction u/s 36(1)(xii) - It is for the assessee to substantiate, whether particular expenditure has been incurred for the objects and purpose of the Central Warehousing Act, 1962. In absence of any such detail of the claim of deduction under section 36(1)(xii) of the Act, no useful purpose will be served in restoring the matter back to the file of the AO - AT Highlights Income Tax Wed, 02 Jun 2021 17:28:53 +0530 https://www.taxtmi.com/highlights?id=58223