https://www.taxtmi.com/caselaws?id=762071 ITAT Pune upheld addition of Rs. 1,89,909 as professional receipts, finding no evidence supporting assessee's claim of partial deposit refund from hospital despite continued consultancy relationship. Tribunal deleted additions for anesthetist payments (Rs. amount unspecified) and salary/wages (Rs. 48,950), accepting documentary evidence including bank statements, TDS returns, and salary registers. Addition of Rs. 1,05,230 for diesel expenditure was confirmed due to insufficient evidence proving business purpose, with assessee providing only ledger accounts showing cash payments without substantiating business necessity. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 22 Nov 2024 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762071 ITAT Pune upheld addition of Rs. 1,89,909 as professional receipts, finding no evidence supporting assessee's claim of partial deposit refund from hospital despite continued consultancy relationship. Tribunal deleted additions for anesthetist payments (Rs. amount unspecified) and salary/wages (Rs. 48,950), accepting documentary evidence including bank statements, TDS returns, and salary registers. Addition of Rs. 1,05,230 for diesel expenditure was confirmed due to insufficient evidence proving business purpose, with assessee providing only ledger accounts showing cash payments without substantiating business necessity. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762071