https://www.taxtmi.com/caselaws?id=60031 The appeals of the assessee were allowed, resulting in the deletion of additions under section 40A(3) for assessment years 2000-01 and 2003-04, as well as the deletion of the Rs. 50,000 addition for alleged transport charges for assessment year 2003-04. The Third Member, concurring with the Judicial Member, emphasized the need for concrete evidence to support expense claims, leading to the deletion of the additions. en-us Thu, 11 Dec 2008 00:00:00 +0530 Mon, 03 Jan 2011 13:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60031 The appeals of the assessee were allowed, resulting in the deletion of additions under section 40A(3) for assessment years 2000-01 and 2003-04, as well as the deletion of the Rs. 50,000 addition for alleged transport charges for assessment year 2003-04. The Third Member, concurring with the Judicial Member, emphasized the need for concrete evidence to support expense claims, leading to the deletion of the additions. Case-Laws Income Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60031