Business Expenses Deduction Requires Clear Business Purpose, Mere Payment via Cheque or TDS Deduction Not Enough.

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Full Text of the Document

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....Disallowance of business expenses - The expenditure is allowed as deduction only if it has been incurred for the purpose of business, payment by way of account payee cheques and deduction of TDS does not prove that the expenses had been incurred for the purposes of business....