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2023 (9) TMI 1346 - AT - Income TaxExpenditure claimed under the head marketing staff commission and site development expenses - balance amount of 5% of the addition restricted by the Ld.CIT(A) - HELD THAT:- As find from the order of the CIT(A) that the assessee has not produced any verifiable documents before the Ld.CIT(A) also. CIT(A) has therefore held that since the self made vouchers are not completely verifiable and since the assessee has not proved beyond doubt that the said expenditure is genuine, he directed the AO to restrict the disallowance to 5% - assessee failed to provide any genuine vouchers before me. In the absence of cogent evidences produced either before the revenue authorities or before me, find that no intereference is therefore required on this ground. Hence, sustain the order of the Ld.CIT(A) on this ground. Disallowance of cash payments u/s 40A(3) - HELD THAT:- AR did not bring any material or confirmation from the vendors to substantiate that there is any business expediency for making payments in cash for purchase of the lands. Further, observe that the payments have been made by way of banking channels and also by cash and hence, the argument of the Ld.AR that the vendors are agriculturists and therefore, the amount is exempted under Rule 6DD of the IT Rules is not sustainable. As find from the order of the CIT(A) that the payments were not made on bank holidays to the vendors. No material was also placed before me, substantiating the business expediency of the vendors for the payment made by cash for purchase of lands. we inclined to confirm the order of the CIT(A) on this ground. Powers of the Joint Commissioner (Appeals) or Commissioner (Appeals) u/s 251(1A) - HELD THAT:- CIT(A) has rightly, after considering the materials on record and by exercising powers vested in him u/s 251(1)(a) of the Act, enhanced the assessment. Therefore, find no infirmity in the order of the Ld.CIT(A) and the ground raised by the assessee is dismissed
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