The Tribunal held that there was no evidence doubting the genuineness of the expenditure. Thus, there was no infirmity with the order of CIT (A).(AY. 2009-10, 2011-12)
ACIT v. Rohit and Co. (2022)97 ITR 223 (Kol)(Trib)
S. 37(1) : Business expenditure-Redeemable gift vouchers-No evidence doubting genuineness of the expenditure-Disallowance is not justified.