TMI Blog2006 (1) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... A) on 16th May, 2002 in relation to asst. yr. 1992-93. 2. The following grounds have been raised in this appeal: "On the facts and in the circumstances of the case, the learned CIT(A) has erred in law in : (i) deleting the disallowance of Rs. 12,97,632 by allowing the claim under s. 35(1)(iv) of the Act rightly made by the AO as the assessee-company could not produce any evidence that the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izing Equipment Co. (P) Ltd. (2005) 92 TTJ (Jd) 95-Ed.] in which this issue has been discussed at para 8 of the order dismissing the Department ground on this count. Respectfully following the precedent, we uphold the impugned order. 4. Second ground, relating to the deletion of disallowance on account of guarantee, commission to the directors of the company is also covered in assessee's favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spapers was not required as assessee's item was not a consumer good. The AO further required the details of printing and publishing expenses of Rs. 3,11,961 which was duly submitted and the AO observed that the obtaining of bills/vouchers on different bogus letter heads was not uncommon these days. Considering these facts, he made addition at 1/3rd of the total expenditure. In the first appeal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese days. If he was not satisfied with the bills produced before him, he was fully authorized to examine the genuineness of the parties and bills issued. Having not done so, he was under obligation to accept the genuineness of the bills for the obvious reason that the onus to prove the apparent as unreal is on the one who so alleges. In our considered opinion, the learned CIT(A) rightly proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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