https://www.taxtmi.com/caselaws?id=30844 The court allowed the appeal in favor of the Revenue, remitting the matter to the Assessing Officer for the assessee to prove that the expenditure was not excessive or unreasonable. The court emphasized the burden of proof on the assessee to demonstrate the reasonableness of the expenditure and criticized the appellate authorities for lacking judicious reasoning in their decisions. The judgment directed the AO to consider relevant records and granted the assessee the liberty to raise additional contentions if needed. en-us Mon, 11 Dec 2006 00:00:00 +0530 Mon, 29 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30844 The court allowed the appeal in favor of the Revenue, remitting the matter to the Assessing Officer for the assessee to prove that the expenditure was not excessive or unreasonable. The court emphasized the burden of proof on the assessee to demonstrate the reasonableness of the expenditure and criticized the appellate authorities for lacking judicious reasoning in their decisions. The judgment directed the AO to consider relevant records and granted the assessee the liberty to raise additional contentions if needed. Case-Laws Income Tax Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30844