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2014 (7) TMI 903 - AT - Income TaxMiscellaneous expenses disallowed – Proof and proper verification – Held that:- The extent the expenditure claimed is not properly vouched, the manner and extent of such booking of expenditure can be examined, even probed, by the A.O., to arrive at a finding as to the extent of over-booking or inflation that attends the same, or can be reasonably attributable thereto - The assessee claiming proper substantiation, the entire case as built on surmise - The nature of the expenditure forming part of the impugned expenditure in the main suggests otherwise, making it all the more incumbent on the assessing authority to state his case explicitly - it is a clear case of non-application of mind by, in fact, both the authorities, by the first appellate authority being equally de hors and without reference to any specifics – there was non-discharge of the burden of proof on it by the assessee, leading to a state of factual indetermination, there was no basis to hold that in the instant case, the Revenue’s case being without reference to the primary facts, and imbued with a complete lack of objectivity, so that no prima facie case is made out for us to consider a set aside for fresh determination – Decided in favour of Assessee.
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