Held that the assessee produced self-made vouchers and bills with no proper details. Even before the Tribunal the assessee had not produced any details in respect of the suppliers from whom it had obtained vouchers and bills for the Assessing Officer to verify the genuineness of the claim. Addition is affirmed. (AY.2014-15)
Gangapura Nagaraja Iyer Srinivasa v. ACIT (2024) 113 ITR 78 (SN)(Bang)(Trib)
S. 37(1) : Business expenditure-Disallowance for inflated purchases-Self-made vouchers not containing any details such as names of supplier or mode of payment-Disallowance is affirmed.
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