https://www.taxtmi.com/caselaws?id=795184 Freight and allied expenditure supported by vendor details, invoices, transport documents and banking evidence should not be wholly disallowed solely because vendors do not respond to verification notices; further lawful enquiry and examination of the evidence are required. Cash-payment disallowance is tested per payment to a person on a single day, rather than by annual aggregation, subject to verification of daily payment records. Where expenditure is questioned using a third-party statement, the material must be furnished to the assessee and cross-examination allowed if requested. The notes emphasise documentary verification, independent enquiry and procedural fairness before adverse conclusions are drawn. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795184 Freight and allied expenditure supported by vendor details, invoices, transport documents and banking evidence should not be wholly disallowed solely because vendors do not respond to verification notices; further lawful enquiry and examination of the evidence are required. Cash-payment disallowance is tested per payment to a person on a single day, rather than by annual aggregation, subject to verification of daily payment records. Where expenditure is questioned using a third-party statement, the material must be furnished to the assessee and cross-examination allowed if requested. The notes emphasise documentary verification, independent enquiry and procedural fairness before adverse conclusions are drawn. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795184