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2019 (6) TMI 611 - CALCUTTA HIGH COURTAllowability of expenditure - HELD THAT:- It appears that this sum of ₹ 55,27,558/- was paid by the assessee from its account. But for whatever reasons, they had produced only the ledger before the tribunal in proof of such payment, which was not accepted by it. We give a chance to the appellant to prove its case. But we make it clear that they have to establish this case before the tribunal in a summary manner from the disclosed documents. There is no scope of any long drawn procedure of producing further documents adducing oral and documentary documents etc. If on the basis of the available evidence, the tribunal is able to convince itself that the above expense was actually incurred by the assessee and allowable, it will pass an appropriate order.
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