Expenses Disallowed for Lack of Evidence in Promotional Activities; Failure to Identify Personnel Involved Led to Denial by AO.

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....Disallowance of expenses - The assessee had filed only bills which only gave the broad nature of promotional activities such as van campaign. There was no evidence produced with regard to actual carrying on of such activities. The AO had specifically asked for identification of personnel involved in rendering of services which has not been given - AT....