https://www.taxtmi.com/caselaws?id=60706 The Tribunal ruled in favor of the assessee, emphasizing the necessity of proof of payment before disallowing claims under section 43B. It held that disallowances or adjustments cannot be made unilaterally without such proof, making the AO's actions unsustainable. The Tribunal highlighted the importance of a legal basis for disallowances to be upheld, dismissing the Revenue's appeal and underscoring the requirement for the AO to request proof from the taxpayer before making any adjustments. en-us Mon, 13 Aug 2001 00:00:00 +0530 Fri, 07 Jan 2011 17:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60706 The Tribunal ruled in favor of the assessee, emphasizing the necessity of proof of payment before disallowing claims under section 43B. It held that disallowances or adjustments cannot be made unilaterally without such proof, making the AO's actions unsustainable. The Tribunal highlighted the importance of a legal basis for disallowances to be upheld, dismissing the Revenue's appeal and underscoring the requirement for the AO to request proof from the taxpayer before making any adjustments. Case-Laws Income Tax Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60706