https://www.taxtmi.com/caselaws?id=774307 A deduction or allowance dependent on actual payment requires credible, verifiable evidence, and the assessee bears the burden of proof. The Tribunal accepted that VAT and CST payments under section 43B were not substantiated because bank statements or VAT authority confirmation were not produced, despite reliance on returns, bank seals and a no due certificate, so the disallowance was upheld. For Chapter VIA claims, including section 80C, the assessee also failed to prove LIC premium and tuition fee payments, so that disallowance was likewise sustained. en-us Thu, 03 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774307 A deduction or allowance dependent on actual payment requires credible, verifiable evidence, and the assessee bears the burden of proof. The Tribunal accepted that VAT and CST payments under section 43B were not substantiated because bank statements or VAT authority confirmation were not produced, despite reliance on returns, bank seals and a no due certificate, so the disallowance was upheld. For Chapter VIA claims, including section 80C, the assessee also failed to prove LIC premium and tuition fee payments, so that disallowance was likewise sustained. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774307