3A Composites India (P.) Ltd. v. ACIT (2025) 210 ITD 272 (Mum) (Trib.)

S.37(1): Business expenditure-Ad hoc disallowance-Supporting documents-Matter remanded back to the Assessing Officer.

Tribunal held that since assessee is  willing to produce all necessary evidence in support of expenses claimed, matter was to be restored back to Assessing Officer with direction to assessee to produce all necessary documentary evidence/voucher in support of voucher claimed for verification by Assessing Officer, the matter remanded. (AY. 2017-18)

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