Tribunal held that the authorities under obligation before rejecting claim of assessee to verify veracity of bills produced and to verify why the assessee under no obligation of assessee to incur expense after date of transfer of property. ( AY.2014-15)
Arvindkumar K. Patel v. Dy. CIT (2020)78 ITR 625 (Ahd) (Trib)
S.37(1): Business expenditure — Land levelling charges — Held to be allowable expenditure