Mahamedha Urban Co-Operative Bank Ltd. v. Dy. CIT (2022) 99 ITR 669 (Delhi) (Trib)

S. 37(1) : Business expenditure-Expenditure is not substantiated with valid vouchers-Disallowance is affirmed.

Held that the expenditure is  not substantiated with valid vouchers.  Disallowance is affirmed (AY.2014-15)