Welkin Telecom Infra (P.) Ltd. v. Dy. CIT (2022)96 ITR 475 (Kol) (Trib)

S. 69C : Unexplained expenditure-Miscellaneous expenses-Self made vouchers-Allowable as deduction.

The Tribunal held that merely because expenses were incurred in cash and were supported by self-made vouchers, they could not be disbelieved for making disallowance in the hands of the assessee. The Commissioner (Appeals) had not recorded any specific finding to allege that the expenses incurred by the assessee were either ingenuine or not incurred for the purposes of business. (AY. 2014-15)