Expenditure Disallowance Upheld Due to Lack of Evidence for "Additional Discount/Rate Difference" Claim; No Bad Debt Allowance Given.

Disallowance of expenditure of “Additional discount/rate difference” - appellant has not furnished any evidence to support its claim - Since the payments were withheld the assessee could have claimed as a bad debt, which was not done - No allowance - AT .....

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