https://www.taxtmi.com/caselaws?id=772950 An assessee seeking deduction for levelling and fencing expenditure must be allowed to rely on documentary material already produced to support ledger entries and test the genuineness of the claim. Refusal to examine such documents, where a limited remand has already been given to substantiate the expenditure on the available record, would deny a fair opportunity to establish correct income. The matter was therefore required to be reconsidered afresh by the assessing officer on the basis of the documents filed before the Tribunal, and the expenditure claim could not be rejected without examining that material. en-us Mon, 09 Jun 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772950 An assessee seeking deduction for levelling and fencing expenditure must be allowed to rely on documentary material already produced to support ledger entries and test the genuineness of the claim. Refusal to examine such documents, where a limited remand has already been given to substantiate the expenditure on the available record, would deny a fair opportunity to establish correct income. The matter was therefore required to be reconsidered afresh by the assessing officer on the basis of the documents filed before the Tribunal, and the expenditure claim could not be rejected without examining that material. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772950