https://www.taxtmi.com/caselaws?id=472606 Third-party statements proposed as adverse material must be furnished to the assessee, with a meaningful opportunity to rebut them and seek cross-examination where reliance is placed on those statements. Freight cash payments require consignment-contract-wise verification: separate goods consignment notes, supporting vouchers and distinct TDS deductions may establish independent transport contracts, making vendor-level aggregation inappropriate where each payment remains within the prescribed limit. Freight expenditure cannot be disallowed solely because vendors do not respond to notices or because confirmations differ. Payments, PAN details and TDS records require verification through vendors' jurisdictional Assessing Officers, after which the assessee must substantiate any expenditure not so confirmed. en-us Mon, 25 Nov 2019 00:00:00 +0530 Sat, 17 Oct 2026 10:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472606 Third-party statements proposed as adverse material must be furnished to the assessee, with a meaningful opportunity to rebut them and seek cross-examination where reliance is placed on those statements. Freight cash payments require consignment-contract-wise verification: separate goods consignment notes, supporting vouchers and distinct TDS deductions may establish independent transport contracts, making vendor-level aggregation inappropriate where each payment remains within the prescribed limit. Freight expenditure cannot be disallowed solely because vendors do not respond to notices or because confirmations differ. Payments, PAN details and TDS records require verification through vendors' jurisdictional Assessing Officers, after which the assessee must substantiate any expenditure not so confirmed. Case-Laws Income Tax Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472606