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CIT(A) Limits Disallowance to 5% Due to Unverifiable Self-Made Vouchers for Marketing and Site Development Expenses.

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....Expenditure claimed under the head marketing staff commission and site development expenses - self made vouchers - CIT(A) has held that since the self made vouchers are not completely verifiable and since the assessee has not proved beyond doubt that the said expenditure is genuine, he directed the AO to restrict the disallowance to 5% - order of CIT(A) confirmed - AT....