https://www.taxtmi.com/caselaws?id=765058 ITAT Guwahati addressed unexplained expenditure under section 69C where assessee made payments to non-filers without supporting bills. AO identified non-filers from departmental portal and issued notice under section 142(1) seeking transaction details, but assessee failed to respond. Tribunal found section 69C inapplicable but noted expenditure lacked voucher support. Citing established principle that wrong provision invocation doesn't invalidate orders with proper jurisdiction, ITAT sustained 10% of disallowed expenditure for non-maintenance of vouchers while deleting remaining addition. Appeal partly allowed. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765058 ITAT Guwahati addressed unexplained expenditure under section 69C where assessee made payments to non-filers without supporting bills. AO identified non-filers from departmental portal and issued notice under section 142(1) seeking transaction details, but assessee failed to respond. Tribunal found section 69C inapplicable but noted expenditure lacked voucher support. Citing established principle that wrong provision invocation doesn't invalidate orders with proper jurisdiction, ITAT sustained 10% of disallowed expenditure for non-maintenance of vouchers while deleting remaining addition. Appeal partly allowed. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765058