Allowing the appeal of the revenue the Tribunal held that, merely because the payment was made cheque and TDS was deducted expenses cannot be allowed , in the absence of any documentary evidence connecting expenditure incurred for business auxiliary service with business of assessee. ( AY.2011-12)
DCIT v. Anjali Hardikar (Smt.) ( (2018) 170 ITD 398 (Pune) (Trib.)
S.37(1): Business expenditure -Legal expenses – Merely because the payment was made cheque and TDS was deducted expenses cannot be allowed , in the absence of any documentary evidence connecting expenditure incurred for business auxiliary service with business of assessee.