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2017 (5) TMI 254 - DELHI HIGH COURTBogus claim of consultancy charges payments - providing accommodation entries - Held that:- Material found in the course of search or other proceedings in relation to a third party assessee could not be treated as conclusive in relation to the present case; although the assessee was unable to show the precise nature of the services provided (and for which expenses were justifiably claimed) that per se could not lead one to conclude that the expenses were bogus. Counsel thus, underlined the distinction between lack of a full or proper explanation on the one hand, and no explanation on the other. This court is of the opinion that the impugned order is unreasoned and has blindly accepted the CIT (A)’s logic that propriety demands that the assessee’s surrender–restricted to ₹ 50 lakhs should be accepted. The expenses claimed were ₹ 1 crore. Once the assessee admitted that ₹ 50 lakhs was claimed excessively, the onus of showing that the balance ₹ 50 lakhs was a justified expenditure lay upon it. The assessee did not discharge that onus; the AO was therefore justified in bringing in to tax that expenditure. The reasoning adopted by the CIT (A) and the ITAT are therefore, unsustainable.Question of law framed has to be answered in favour of the revenue
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