https://www.taxtmi.com/caselaws?id=794715 Expenditure recorded in audited books and paid through banking channels, supported by agreements, invoices, Form 15CA/15CB and TDS, cannot be treated as unexplained expenditure under section 69C merely because the Revenue doubts commercial expediency or actual service rendition; the addition was deleted. CSR expenditure already suo motu disallowed in the computation of income under section 37 could not be added again, as that would create impermissible double disallowance; the further addition was also deleted. The ratio is that section 69C applies only where the source of expenditure is unexplained, and a sum already disallowed by the assessee cannot be disallowed twice. en-us Fri, 22 May 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794715 Expenditure recorded in audited books and paid through banking channels, supported by agreements, invoices, Form 15CA/15CB and TDS, cannot be treated as unexplained expenditure under section 69C merely because the Revenue doubts commercial expediency or actual service rendition; the addition was deleted. CSR expenditure already suo motu disallowed in the computation of income under section 37 could not be added again, as that would create impermissible double disallowance; the further addition was also deleted. The ratio is that section 69C applies only where the source of expenditure is unexplained, and a sum already disallowed by the assessee cannot be disallowed twice. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794715