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    <title>2000 (12) TMI 217 - ITAT BANGALORE</title>
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    <description>An estimated addition for alleged inadequacy of drawings towards a daughter&#039;s marriage expenses was deleted because it was based on assumption rather than evidence. The Assessing Officer had inferred higher expenditure from the assessee&#039;s social status, but no enquiry or questionnaire was issued and no supporting material was brought on record. The assessee&#039;s explanation that the marriage was simple, held in a free community hall, and involved no dowry remained uncontroverted. On those facts, the disallowance was found unjustified and could not be sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=57651</link>
      <description>An estimated addition for alleged inadequacy of drawings towards a daughter&#039;s marriage expenses was deleted because it was based on assumption rather than evidence. The Assessing Officer had inferred higher expenditure from the assessee&#039;s social status, but no enquiry or questionnaire was issued and no supporting material was brought on record. The assessee&#039;s explanation that the marriage was simple, held in a free community hall, and involved no dowry remained uncontroverted. On those facts, the disallowance was found unjustified and could not be sustained.</description>
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